The application form for a Louisiana Direct Wine Shipper permit and application instructions for a direct wine shipper permit are now available on the Louisiana Office of Alcohol and Tobacco Control (ATC) and Wine Institute websites. Pursuant to Act 637 (effective July 1, 2016) of the 2016 Regular Session of the Louisiana Legislature, LA R.S. 26:359 was amended to require that prior to making direct wine shipments to consumers in Louisiana, a winery must obtain an annual permit from ATC.
The new legislation also clarifies that only brand labels that have been properly registered with ATC may be shipped to consumers and that a winery that has a contract to sell to a LA wholesaler is permitted to make on-site and off-site direct sales of any labels not sold through a wholesaler to Louisiana consumers.
The new permit replaces the ATC direct shipper registration process. Wineries have until July 31, 2016 to submit the new permit application and pay the $250 fee to ATC. However, this deadline is extended until August 31, 2016 for wineries that registered with ATC as direct wine shippers under the old law.
Note that the reporting and payment periods for sales and excise taxes for direct wine shippers are changed from quarterly to monthly effective July 1, 2016. Any activity occurring the month of July 2016 must be reported by August 20, 2016.
More information about the licensure and reporting requirements are outlined below.
Louisiana Licensure and Reporting Requirements for Direct Wine Shippers effective July 1, 2016
Step 1: Register or renew Authority to Make Direct Shipments of Wines to Louisiana Consumers to the Louisiana Department of Revenue (LDR) and pay a $150 fee.
- Receive Letter of Authority to Make Direct shipment of Wine to Louisiana Consumers from LDR.
- Receive Excise Tax Certificate confirming you are registered to pay excise taxes. (This documented can also be accessed and printed by logging into your LaTap account.).
- Receive Sales and Use Tax Certificate confirming you are registered to collect and pay sales and use taxes (This documented can also be accessed and printed by logging into your LaTap account.).
- Authority to ship must be renewed annually, by June 30th.
Step 2: Submit Direct Wine Shipper Application (submit online only) to the Office of Alcohol and Tobacco Control (ATC) and pay a $250 fee.
- Receive approved permit from ATC.
- Receive 10-digit direct wine shipper permit number from ATC and instructions to register brand labels.
- Direct Wine Shipper Permits must be renewed annually by December 31st, with the following exception. Your initial permit will not expire until December 31st, 2017.
Step 3: Register labels of all products that will ship to Louisiana consumers.
- Label registrations must be renewed annually by December 31st, with the following exception. Initial label registration will not expire until December 31, 2017.
DTC Reports and Sales & Excise Tax Payment
- Beginning July 1, 2016, the reporting and tax payment periods for direct wine shippers have changed from quarterly to monthly. Monthly direct shipping reports and sales tax and excise tax payments are due no later than the 20th day of the month following the month covered by the report. Any activity occurring the month of July 2016 must be reported by August 20, 2016.
- DtC reports must include the total number of bottles, size of bottles, brand name and quantities of that brand and the price per bottle. Still wines with an alcohol content of over 14-24%, still wines with an alcohol content of 14% and under and sparkling wines should be listed on separate forms. Reports should be filed using forms R-5696 and form R-5697.
- Submit excise tax payment (paper return).
- Submit sales and use tax payment (online via LATap or paper return).