Shipping of Wine by Ohio and Out of State Wine Manufacturers

On October 1, 2007, Amended Substitute House Bill 119 became effective.  Contained in the provisions of the new law are several changes affecting the shipment of wine to Ohio residents and the new permits required by Ohio and out of state wine manufacturers.

Two new classes of permits are available for the shipping of wine from Ohio and out of state wineries to Ohio retailers and consumers: The B-2a and S class permits.

B-2a Permit:
The new B-2a class permit allows an Ohio or out of state winery to sell wine directly to retail permit holders (class C or D).  A B-2a permit holder may sell to a retail permit holder only wine that the Ohio or out of state winery has manufactured.  In addition, the B-2a permit holder shall collect and pay all applicable Ohio taxes and shall comply with ORC Chapters 4301 and 4303 and any rules adopted by the Liquor Control Commission (LCC).

The new B-2a class permit may be issued to a manufacturer of wine that is entitled to a tax credit under 27 C.F.R. 24.278 and that produces less than 150,000 gallons of wine per year.  The fee for the B-2a permit is twenty-five dollars. Please visit the website of Alcohol and Tobacco Tax and Trade Bureau at http://www.ttb.gov/tax_audit/taxguide.shtml in order to read a guide on the above tax credit.

S Permit:

The new S class permit allows an Ohio or out of state winery to sell wine directly to personal consumers (residents) in Ohio by receiving and filling orders that the personal consumer submits to the permit holder.  The Ohio or out of state winery shall sell only wine that they have manufactured.  No family household shall purchase more than 24 cases of nine-liter bottles of wine in one year for personal consumption only.

The S permit may be issued to a manufacturer of wine that is entitled to a tax credit under 27 C.F.R. 24.278 and that produces less than 150,000 gallons of wine per year. The fee for the S class permit is twenty-five dollars. Please visit the website of Alcohol and Tobacco Tax and Trade Bureau at http://www.ttb.gov/tax_audit/taxguide.shtml in order to read a guide on the above tax credit.

It is the responsibility of the S permit holder to collect and pay all applicable taxes, and prior to sending wine to a personal consumer, make a bona fide effort to ensure that the personal consumer is at least 21 years old.  In addition, the wine must be shipped via an H permit holder who must also verify that the personal consumer is at least 21 years old by checking the personal consumer's driver's license, commercial driver's license, or identification card issued under ORC Sections 4507.50 to 4507.52.  The wine shall also be shipped in a package that clearly has written on it in bold print the words "alcohol enclosed."

In order to download the B-2A Application click here

In order to download the S Application click here

Direct Shipping for Ohio Consumers

Wine can be shipped directly to Ohio residents for personal use from an Ohio or out of state winery that holds an S permit issued by the Division of Liquor Control. A list of the active S permit holders can viewed at http://www.liquorcontrol.ohio.gov/sclasslist.txt .

Wine that is shipped directly to Ohio residents for personal use from an out-of-state retailer requires the Ohio resident to complete and submit to the Division of Liquor Control an "Ohio Excise and Use Tax Filing" form (see below), and pay the appropriate taxes.

Ohio residents who wish to have beer or low-proof mixed beverages shipped directly to them for personal use from either a out of state beer or mixed beverage manufacturer or out of state retailer are required to complete and submit to the Division of Liquor Control an "Ohio Excise and Use Tax Filing" form and pay the appropriate taxes.

Ohio residents who have purchased from outside Ohio and bring beer, wine or low-proof mixed beverages into the state for personal use are also required to complete and submit to the Division of Liquor Control an "Ohio Excise and Use Tax Filing" form and pay the appropriate taxes.

Unless wine is shipped directly to the consumer by the holder of an S permit, the following restrictions under Ohio Administrative Code section 4301:1-1-23 apply.

(1) The alcoholic beverage is for the Ohio resident's personal use and not for resale;

(2) The laws of the United States allow the shipment of the alcoholic beverage into the United States.

(3) The alcoholic beverage is not registered for sale in Ohio.

(4) All taxes due the state of Ohio shall be paid at the time that the consent is requested from the Ohio Division of Liquor Control.

(5) In no event shall the amount of alcoholic beverage to be brought into Ohio exceed fifteen gallons per family household in any three-month period.  No amount may be cumulated with any later or earlier-issued consent, and no amount may be pooled with shipments pursuant to any other consent.

(6) If the alcoholic beverage is shipped into Ohio and not personally brought into the United States or Ohio by the purchaser, the shipment may only be received by the individual purchaser named on the sales or shipping order.  No other designated person, by way of power of attorney or any other method, may receive said alcoholic beverage.

In order to download the "Ohio Excise and Use Tax Filing" form click here