All wine shipped directly to consumers in Iowa from a winery must be sent from a winery with a Wine Direct Shipper Permit (DS) and shipped/delivered by a Wine Carrier Permit (AC) holder. All Wine Direct Shipper Permit (DS) holders are responsible for all local taxes, in addition to the Iowa wine gallonage tax, which is currently $1.75 per gallon. Wine gallonage reports and taxes for Wine Direct Shipper Permit holders are reported and paid twice a year and cover the months of January–June and July–December. Reporting and payments are completed in the GovConnectIowa portal.
Approved Wine Carriers
Currently, Federal Express and UPS are the only licensed carriers in the state.
Vendor & Record Requirements
Wine carriers are required to maintain records of wine shipped including:
- license number
- name of the wine manufacturer
- quantity of wine shipped
- recipient’s name and address, and
- electronic or paper form of signature from the recipient of the wine.
Shipment records are to be submitted to the division twice a year -- January and July.
Direct Wine Shipper and Wine Carrier Licenses are subject to administrative sanctions for violations. Sanctions include civil penalties, as well as license suspensions and revocations.