Virginia
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Virginia wine and beer shipper's license and a Virginia sales tax registration, up to two cases per person per month.
Virginia 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 and beer shipper's license from Virginia ABC: $230 a year, plus a one-time $195 application fee. It runs to the end of the twelfth month after issue, and ABC emails a renewal notice 60 days before it expires.
- Volume limit
- Two cases of wine (up to 9 liters each) per person per month.
- Bond
- None required.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Monthly shipper report with wine tax (15th, including months with no shipments) | Direct Shipper's Report, Out of State | Virginia ABC | Prepared by Pinrates. You submit it in Virginia ABC's online portal. |
| Retail sales and use tax return (20th after the period; file electronically) | ST-1 | Department of Taxation (Virginia Tax) | Prepared by Pinrates. You submit it in Virginia Tax's Online Services. |
When it's due
| ABC shipper report + wine tax | Every month, by the 15th |
| Sales tax, ST-1 (monthly filers) | Every month, by the 20th |
| Sales tax, ST-1 (quarterly filers) | Jan 20, Apr 20, Jul 20, Oct 20 |
A typical year. The license renews on your own expiry date, twelve months after issue, so it is not shown; ABC's notice arrives 60 days before.
Tax rates
Virginia sales tax at the delivery locality's rate (5.3% to 7%), plus the wine tax of 40 cents a liter.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- No separate fee. Every brand you ship must be listed on the license, with its ABC code number or a copy of its federal label approval.
- Carrier
- An ABC-approved common carrier only; the recipient must show they are 21 or older and sign at delivery.
Changes since September 29, 2026
None recorded. The Virginia chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Virginia's direct-shipping rules after that date is posted here.
Ship to Virginia?
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 Virginia 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 |
|---|---|---|---|
| va-12 | Monthly tax submission amendment | Virginia ABC, "Create Monthly Shipper Tax Report" VAL tutorial (rev. 5/2025) | Virginia ABC |
| va-14 | Paper application | Industry License Application | Virginia ABC |
| va-15 | Sales and use tax registration | Virginia Department of Taxation | |
| va-16 | Monthly shipper report with wine tax | Direct Shipper's Report, Out of State | Virginia ABC |
| va-17 | Retail sales and use tax return | ST-1 | Virginia Department of Taxation |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| va-01 | License fees | Va. Code § 4.1-231.1 | |
| va-02 | License application fee, $195, nonrefundable, in addition to the license fee | Va. Code § 4.1-230(C) | |
| va-03 | License expiration | Va. Code § 4.1-203 | |
| va-05 | Wine and beer shipper's license | Va. Code § 4.1-209.1 | |
| va-07 | Wine tax, 40 cents per liter | Va. Code § 4.1-234 | |
| va-10 | Definition of wine | Va. Code § 4.1-100 | |
| va-20 | Shipping goods under an automatic renewal or continuous service offer without a shipping invoice stating shipping charged, returns and cancellation is a prohibited practice | Va. Code § 59.1-200(A)(89) | |
| va-21 | Virginia General Assembly, SB 184 (2026 Regular Session), Acts of Assembly Chapter 488, approved April 8, 2026, effective July 1, 2026 | ||
| va-22 | Automatic renewal and continuous service offers | Va. Code § 59.1-207.46 | |
| va-23 | Automatic renewal disclosure and cancellation | Virginia General Assembly, HB 1022 (2026 Regular Session), Acts of Assembly Chapter 931, effective July 1, 2026 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| va-25 | Separately stated transportation charges exempt from sales and use tax | Va. Code § 58.1-609.5(3) |
Regulations
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| va-04 | Renewal notice 60 days before expiry | Virginia ABC, "VAL FAQs" | Virginia ABC |
| va-06 | Rates, filing frequency, due dates, electronic filing | Virginia Department of Taxation, "Retail Sales and Use Tax" | Virginia Department of Taxation |
| va-09 | Fee, processing time, application requirements, wholesaler letter | Virginia ABC, "Shipper" license definition page | Virginia ABC |
| va-11 | Form ST-1 from the April 2025 period | Virginia Department of Taxation, "A New Look for Sales Tax Filing" | Virginia Department of Taxation |
| va-13 | Rev. Aug. 21, 2014 | Virginia ABC, memo to holders of wine and beer shippers' licenses on monthly reporting | Virginia ABC |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Virginia chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.