Pennsylvania
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a PLCB direct wine shipper license and a Pennsylvania sales tax license; each licensed winery may ship a resident up to 36 cases a year.
Pennsylvania 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
- Direct wine shipper (DWS) license from the Pennsylvania Liquor Control Board, $250 a year. Renews on a calendar-year basis.
- Volume limit
- Up to 36 cases (up to 9 liters each) to any one resident per calendar year, counted separately for each direct wine shipper.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales, use and hotel occupancy tax return, as assigned (20th; semiannual Aug 20, Feb 20) | PA-3 (myPATH) | Department of Revenue, Retailer's Information Guide (REV-717) | Prepared by Pinrates. You submit it in myPATH. |
| Wine excise tax return, quarterly by the 20th (zero returns required) | Department of Revenue, Wine Excise Tax | Prepared by Pinrates. You submit it in myPATH. | |
| Quarterly Sales by Product report (Apr 30, Jul 31, Oct 31, Jan 31; zero reports too) | Sales by Product (PLCB+) | PLCB, line-by-line reporting instructions | Prepared by Pinrates. You submit it in PLCB+. |
When it's due
| Wine excise tax (quarterly) | Jan, Apr, Jul, Oct, by the 20th |
| PLCB DWS sales report | Jan 31, Apr 30, Jul 31, Oct 31 |
| Sales tax (monthly filers) | Every month, by the 20th |
| Sales tax (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Sales tax (semiannual filers) | Feb 20, Aug 20 |
| DWS license renewal | Dec 31 |
Excise and PLCB reports follow calendar quarters; sales tax follows whichever schedule the Department assigns you.
Tax rates
Pennsylvania sales tax (6% state, plus 1% in Allegheny County or 2% in Philadelphia) and a wine excise of $2.50 a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None for direct shipping.
- Carrier
- A licensed transporter for hire that checks age at every delivery and refuses anyone under 21.
Changes since September 29, 2026
None recorded. The Pennsylvania chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Pennsylvania's direct-shipping rules after that date is posted here.
Ship to Pennsylvania?
Of the returns and reports above, Pinrates prepares 3 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Pennsylvania 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 |
|---|---|---|---|
| pa-07 | Reports locked after the last day of the month following the quarter | Pennsylvania Liquor Control Board, "Direct Wine Shipping Quarterly Reporting Instructions: Utilizing the Line-by-Line Reporting Function in PLCB+" | Pennsylvania Liquor Control Board |
| pa-09 | Sales by Product report for each calendar quarter in PLCB+ | Pennsylvania Liquor Control Board, "Direct Wine Shipping Quarterly Reporting Instructions" | Pennsylvania Liquor Control Board |
| pa-10 | Sales, use and hotel occupancy tax license | Pennsylvania Online Business Tax Registration | Pennsylvania Liquor Control Board |
| pa-11 | Annual license renewal | Pennsylvania Liquor Control Board |
Portals and accounts
Statutes
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| pa-02 | Pennsylvania Liquor Control Board, Amended Advisory Notice No. 23, Direct Wine Shipper License (Oct. 4, 2018) | Pennsylvania Liquor Control Board | |
| pa-03 | 36-case annual limit is per direct wine shipper | Pennsylvania Liquor Control Board, "Direct Wine Shipping" | Pennsylvania Liquor Control Board |
| pa-04 | 02-26 | Pennsylvania Department of Revenue, REV-717, Retailer's Information | Pennsylvania Liquor Control Board |
| pa-05 | Pennsylvania Department of Revenue, "Wine Excise Tax" | Pennsylvania Liquor Control Board | |
| pa-06 | Pennsylvania Liquor Control Board, Office of Chief Counsel, "Frequently Asked Questions: Direct Wine Shipper Licenses" (Sept. 4, 2018) | Pennsylvania Liquor Control Board | |
| pa-08 | License duties | Pennsylvania Liquor Control Board, "How to Become a Direct Wine Shipper" | Pennsylvania Liquor Control Board |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Pennsylvania chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.