Policy Analysis | January 2009
What are the SLC states' regulations regarding the shipment of wine?
Since the repeal of Prohibition each state has created its own system of alcohol regulations. These various systems have been influenced by local business interests and regional political attitudes. As a result, the laws governing direct shipment vary widely - ranging from quite open and simple to states that consider wine shipments a felony. The first of two questions for January 2009, drawing from resources published by the Californian Wine Institute, relates to the regulations for wine shipping in the SLC region.
State Statutes
| State | Shipping Requirements | Legal Amount | Federal On-Site Shipment * | Intrastate |
| Alabama | Prohibited | No | ||
| Arkansas | Prohibited | Yes | ||
| Florida | Allowed - No Permit Required | Unlimited | Yes | |
| Georgia On-Site | Allowed - No Permit Required | 5 cases per household per year | Yes | |
| Georgia Off-Site | Allowed - Fee $50.00 | 12 cases per household per year | Yes | |
| Kentucky | Permit required; only wineries producing 50,000 gallons or less eligible | 2 cases per customer per visit | No | |
| Louisiana | Allowed - Permit Required - Fee $150.00 | 4 cases per household per year | Yes | |
| Maryland | Felony | No | ||
| Mississippi | Prohibited | No | No | |
| Missouri | Allowed - Permit Required - No Fee | 2 cases per consumer per month | ||
| North Carolina | Allowed - Permit Required - No Fee | 2 cases per consumer per month | Yes | |
| Oklahoma | Felony (for sale to minors) | Yes, 1 liter | No | |
| South Carolina | Allowed - Permit Required Biennial Fee $600.00 | 2 cases per consumer per month | Yes | |
| Tennessee | Felony | Yes, 3 gallons | No | |
| Texas | Allowed - Permit Required - Fee $75.00 | 15 bottles (750 ml) per consumer per month | Yes | |
| Virginia | Allowed - Permit Required - Fee $65.00 | 2 cases per consumer per month | Yes | |
| West Virginia | Allowed - Permit Required $150 to ship wine up to 14% ABV $250 to ship wine more than 14% ABV | 2 cases per consumer per year | Yes | |
| * The Justice Appropriations Authorization Act of 2002 created a law allowing wine purchases made while visiting a winery to be shipped to another state. Purchases must be in accordance with state law in that the consumer could have legally carried the same amount of wine back on their person as the winery is now able to ship to the consumer. The Act does not allow the consumer to join a wine club or to make a purchase to be shipped at a later date. | ||||
State Excise Taxes as of January 1, 2008
| State | Excise Tax Rates ($ per gallon) | Sales Taxes Applied | Other Taxes |
| Alabama | 1.70 | Yes | over 14% - sold through state store |
| Arkansas | 0.75 | Yes | under 5% - $0.25/gallon; $0.05/case 3% off-premise and 10% on-premise |
| Florida | 2.25 | Yes | over 17.259% - $3.00/gallon sparkling wine - $3.50/gallon 6.67¢/4 ounces on-premise retail tax |
| Georgia | 1.51 | Yes | over 14% - $2.54/gallon $0.83/gallon local tax |
| Kentucky | 0.50 | Yes (applied to on-premise sales only) | 11% wholesale |
| Louisiana | 0.11 | Yes | 14% to 24% - $0.23/gallon over 24% and sparkling wine - $1.59/gallon |
| Maryland | 0.40 | Yes | |
| Mississippi | 0.35 | Yes | over 14% and sparkling wine - sold through the state |
| Missouri | 0.30 | Yes | |
| North Carolina | 0.79 | Yes | over 17% - $0.91/gallon |
| Oklahoma | 0.72 | Yes | over 14% - $1.40/gallon sparkling wine - $2.08/gallon 13.5% on-premise |
| South Carolina | 0.90 | Yes | $0.18/gallon additional tax |
| Tennessee | 1.21 | Yes | $0.15/case 15% on-premise. |
| Texas | 0.20 | Yes | over 14% - $0.408/gallon sparkling wine - $0.516/gallon 14% on-premise $0.05/drink on airline sales |
| Virginia | 1.51 | Yes | under 14% - $0.2565/gallon over 14% - sold through state store |
| West Virginia | 1.00 | Yes | 5% local tax |
| SLC Median | 0.77 | ||
| National Median | 0.69 |
Source: Wine Institute: The Voice for California Wine, http://www.wineinstitute.org/