Ohio
Open with a permitFiled electronicallyLast checked September 29, 2026
Open to California wineries that hold an S-1 (or S-2) permit and a supplier registration.
Ohio 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
- S-1 direct shipper permit for wineries making under 250,000 gallons a year; S-2 above that. Renews every October 1.
- Volume limit
- 24 cases (12 x 750 mL) per household per year, counting every seller combined.
- Bond
- None for S-1 or S-2 holders.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine and mixed beverage tax return | ALC 37 | Department of Taxation | Prepared by Pinrates. You submit it in OH|TAX eServices. |
| Cuyahoga County wine tax return (annual) | ALC 210 B2a/S (A) | Department of Taxation | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Annual shipment report (due March 1) | DLC4231 | Division of Liquor Control | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax returns (state plus county rate) | UST-1 | Department of Taxation | Filed electronically by Pinrates. |
When it's due
| Sales tax (monthly filers) | Every month, by the 23rd |
| Sales tax (semiannual filers) | Jan 23, Jul 23 |
| Wine tax, ALC 37 (annual) | Jan 18 |
| Cuyahoga wine tax, ALC 210 | Jan 31 |
| Shipment report, DLC4231 | Mar 1 |
| Permit + supplier renewal | Oct 1 |
A typical small-winery year. If you file the wine tax monthly, it is due on the 18th of every month instead.
Tax rates
Ohio sales tax (5.75% state plus county) and the wine excise; Cuyahoga County adds its own wine tax.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Every wine, $50 per product, before the first box ships. No renewal.
- Carrier
- Only a carrier holding an Ohio H permit; adult signature at the door.
Changes since September 29, 2026
None recorded. The Ohio chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Ohio's direct-shipping rules after that date is posted here.
Ship to Ohio?
Of the returns and reports above, Pinrates files 1 electronically and prepares 1 for you to submit, on the Prepare plan at $299 a month. 2 more stay on your filing calendar.
Sources
Every source the Ohio 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 |
|---|---|---|---|
| oh-27 | $100 non-refundable processing fee | Ohio Division of Liquor Control, Application for S-1 or S-2 Permit, DLC 1614 (rev. 5/31/23) | Ohio Division of Liquor Control |
| oh-30 | $100 non-refundable processing fee | Ohio Division of Liquor Control, Supplier Application, DLC 1551 (rev. 10/18/24) | Ohio Division of Liquor Control |
| oh-18 | Ohio Department of Taxation, Form ALC 37 (Rev. 12/23), Wine and Mixed Beverage Tax Return | Ohio Department of Taxation | |
| oh-19 | Ohio Department of Taxation, Form ALC 210 B2a/S (A), Annual Cuyahoga County Wine Tax Return | Ohio Department of Taxation | |
| oh-22 | Permit renewal | Ohio Division of Liquor Control | |
| oh-23 | Annual shipment report | DLC4231 | Ohio Department of Taxation |
| oh-24 | Sales and use tax returns | Ohio Department of Taxation |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| oh-01 | S-1 permit | Ohio Rev. Code § 4303.232 | |
| oh-02 | Household limit of 24 cases a year | Ohio Rev. Code § 4303.236 | |
| oh-04 | Tax returns, reporting periods, bonds | Ohio Rev. Code § 4303.33 | |
| oh-05 | H permit for carriers | Ohio Rev. Code § 4303.22 | |
| oh-07 | No renewal while tax matters are unresolved | Ohio Rev. Code § 4303.271(D) | |
| oh-08 | Cuyahoga County wine tax | Ohio Rev. Code § 4301.421 | |
| oh-09 | S-2 permit | Ohio Rev. Code § 4303.233 | |
| oh-28 | S-2 fee $250 | Ohio Rev. Code § 4303.233, version effective Sept. 30, 2021 to Sept. 29, 2025 | |
| oh-29 | Supplier registration | Ohio Rev. Code § 4301.10(A)(8)(c) | |
| oh-11 | Definition of wine | Ohio Rev. Code § 4301.01 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| oh-31 | Wine fulfillment warehouses | Ohio Rev. Code § 4303.234 | |
| oh-12 | Local option elections | Ohio Rev. Code § 4301.37 | |
| oh-14 | Sales tax returns and filing periods | Ohio Rev. Code § 5739.12 | |
| oh-15 | Wine gallonage tax rates | Ohio Rev. Code § 4301.43 | |
| oh-16 | Exemption from the § 4301.43 wine tax for S-1 and S-2 holders producing 500,000 gallons or less a calendar year | Ohio Rev. Code § 4303.333 | |
| oh-17 | Grape industries tax of 2 cents a gallon, paid by S-1 and S-2 holders | Ohio Rev. Code § 4301.432 | |
| oh-20 | County wine tax returns | Ohio Rev. Code § 4301.422 |
Regulations
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| oh-03 | Product registration | Ohio Division of Liquor Control, "Direct Shipping to Retail Consumers" | Ohio Division of Liquor Control |
| oh-06 | Supplier registration | Ohio Division of Liquor Control, "Beer and Wine" | Ohio Division of Liquor Control |
| oh-10 | Permits renew October 1 | Ohio Division of Liquor Control, "Renewal: Existing Permit Info" | Ohio Division of Liquor Control |
| oh-13 | FAQ | Ohio Department of Taxation, "Sales and Use: Information for Vendors, Licensing and Filing" | Ohio Department of Taxation |
Court decisions
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| oh-32 | Ohio's bar on direct shipping by out-of-state retailers and the six-bottle personal transport limit of Ohio Rev. Code 4301.20(L) held unconstitutional | Block v. Canepa, No. 25-3305 (6th Cir. May 6, 2026) | |
| us-61 | Petition for certiorari to review Block v. Canepa, filed June 5, 2026 | Supreme Court of the United States, Docket No. 25-1366, Wilson, Attorney General of Ohio v. Miller |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Ohio chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.