California Direct to Consumer shipping permit

For $155 you can get your own California Direct Shippers permit. This includes a non-refundable application fee of $125 and the annual fee of $30, we recommend you get the CA permit. Your account will provide the reporting details. 

Application Process 

Type 82 Application

1. Copy & Paste this URL into your browser to download the application: https://www.abc.ca.gov/licensing/license-forms/
2. Pick license ABC-248 to download the form to apply for a type 82 permit.
3. Submit application with Payment of $155.00 payable to California Alcoholic Beverage Control. Must mail to Sacramento address on application. 
4. Wait for letter from CA ABC that will include your permit number (typically 4-6 weeks).

Sales & Use Tax account

Following these steps will allow you to register for both sales tax and wine grower / shipper tax accounts.

1. Once you receive tour CA ABC permit number, create a CDTFA user account and register for your Sales & Use Tax account: https://onlineservices.cdtfa.ca.gov/_/
2. Select “Register a New Business Activity”, select “Selling items or goods in California (Seller’s Permit)”, complete remaining steps and submit.
3. While going through the process, select ABC license and add license information.
4. Upon approval it will be listed as a Sellers Permit in your online account summary. 

Note: If you already have a CDTFA account, then you CANNOT add an additional Winegrower / Shipper account online and you MUST call CDTFA Special Taxes division.

Sales Tax Requirements

Note: California recognizes Vinoshipper as a Marketplace Facilitator.

• Vinoshipper is responsible for collecting and remitting CA Sales Tax for sales made via Vinoshipper.
• You will need to submit a CA Sales Tax Return.
• On line one you will include your gross sales. 
• You can then enter any sales done through Vinoshipper as a "Other- Deduction".
• You remain responsible for reporting and paying Sales Tax for transactions processed outside of Vinoshipper.
• You remain responsible for reporting and paying the Excise Tax on all transactions.

Learn More: Marketplace Facilitators Sales

Excise Tax Requirements

CA Excise Tax is required to be reported online. The report that can be found in your Vinoshipper account is for informational purposes to help you when filing online. You will file the excise tax on your winegrower / shipping tax return.

Out of state producers

Please note that shipping direct to a consumer is NOT considered an "Import" into CA, therefore you are not required to fill out the Schedule of Imports. Instead, when asked if you imported into CA, you answer No. This will enable you to complete only line 3 of the online filing “Out-of-State Winegrowers - Shipped directly to CA residents under wine direct shipper permit”.