Missouri
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold Missouri's free Wine Direct Shipper License, up to two cases per person per month.
Missouri has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine Direct Shipper License from the Division of Alcohol and Tobacco Control. No fee; expires every June 30.
- Volume limit
- Two cases of wine per person per month, which ATC's rules set at 4.76 gallons (about 18 liters).
- Bond
- None required.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Annual shipment report and excise tax, $0.42 a gallon (due January 31) | Division of Alcohol and Tobacco Control | Prepared by Pinrates. You submit it in ALCMS. | |
| Vendor's use tax return, monthly, quarterly or annual (once registered) | Form 53-V | Department of Revenue | Prepared by Pinrates. You submit it in MyTax Missouri. |
When it's due
| Annual report + excise (ATC) | Jan 31 |
| Use tax 53-V (monthly filers) | Every month, by the last day |
| Use tax 53-V (quarterly filers) | Jan, Apr, Jul, Oct, by the last day |
| Use tax 53-V (annual filers) | Jan 31 |
| License renewal | Jun 30 |
The use tax rows apply only after you pass the $100,000 threshold and register; every licensee files the January report and renews by June 30.
Tax rates
Wine excise of $0.42 a gallon, paid once a year. Vendor's use tax (4.225% state plus local use tax) only once your Missouri sales pass $100,000 a year.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None in Missouri. Each wine must be registered with the TTB.
- Carrier
- Only a licensed Missouri alcohol carrier, which checks ID and takes an adult signature.
Changes since September 29, 2026
None recorded. The Missouri chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Missouri's direct-shipping rules after that date is posted here.
Ship to Missouri?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Missouri chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mo-07 | Online application | Missouri Division of Alcohol and Tobacco Control, Checklist of Requirements for Wine Direct Shipper License, MO 829-A0141 (rev. Aug. 12, 2026) | Missouri Division of Alcohol and Tobacco Control |
| mo-09 | Notarized | Missouri Division of Alcohol and Tobacco Control, Attestation for Renewal Applications, MO 829-A0153 (created Dec. 23, 2025) | Missouri Division of Alcohol and Tobacco Control |
| mo-13 | Missouri Department of Revenue, Form 53-V, Vendor's Use Tax Return | Missouri Department of Revenue | |
| mo-20 | Vendor's use tax registration, once Missouri sales pass $100,000 | Online, or Form 2643 | Missouri Department of Revenue |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mo-02 | License terms expire June 30 | Mo. Rev. Stat. § 311.240 | |
| mo-03 | Wine direct shipper license | Mo. Rev. Stat. § 311.185 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| mo-12 | Engaging in business in Missouri | Mo. Rev. Stat. § 144.605 | |
| mo-16 | Vendor's use tax returns and payment dates | Mo. Rev. Stat. § 144.655 | |
| mo-18 | Wine charge of 21 cents a gallon, as amended by H.B. 1041 | Mo. Rev. Stat. § 311.550 | |
| mo-19 | Two additional wine charges of 10.5 cents a gallon, as amended by H.B. 1041 | Mo. Rev. Stat. § 311.554 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mo-01 | License requirements | Missouri Division of Alcohol and Tobacco Control, "Wine Direct Shipper" | Missouri Division of Alcohol and Tobacco Control |
| mo-04 | ATC rule | 11 CSR 70-2.010(24) | |
| mo-05 | Wine direct shipper annual report | Missouri Division of Alcohol and Tobacco Control, "Alcoholic Beverage Regulatory Reporting (Excise Tax)" | Missouri Division of Alcohol and Tobacco Control |
| mo-06 | Vendor's use tax | Missouri Department of Revenue, "Remote Seller and Marketplace Facilitator" FAQ | Missouri Department of Revenue |
| mo-08 | Licensing, including renewals, brand registration, excise reporting and payments in one customer portal | Missouri Division of Alcohol and Tobacco Control, "ALCMS Information" | Missouri Division of Alcohol and Tobacco Control |
| mo-10 | Wine direct shipper annual report fields | Missouri Division of Alcohol and Tobacco Control, "Regulatory Reporting Upload Templates" | Missouri Division of Alcohol and Tobacco Control |
| mo-11 | Missouri Division of Alcohol and Tobacco Control, "Alcohol Carrier License" | Missouri Division of Alcohol and Tobacco Control | |
| mo-14 | DOR rule | 12 CSR 10-104.030 | |
| mo-15 | Frequencies, due dates, zero returns | Missouri Department of Revenue, "Use Tax Filing" FAQ | Missouri Department of Revenue |
| mo-17 | Monthly sales and use tax returns due the last day of the month | Missouri Department of Revenue, 2026 Tax Calendar | Missouri Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Missouri chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.