DIRECT SHIPPING OF BEER AND WINE PRODUCTS BY MANUFACTURERS AND SUPPLIERS

Ohio’s direct shipping laws have been changed several times over the last few years. The latest change effective June 29, 2011 allows for the direct shipping of beer to Ohio consumers by out of state beer manufactures, brand owners or United States importers. The law now requires the out of state beer manufacture, brand owner or United States importer to hold an “S” class permit in order to direct ship to Ohio consumers. Ohio manufactures of beer are allowed to direct ship their products under their existing A-1 permit.

Two classes of permits are available for the shipment of wine, from wineries located in either Ohio or out-of-state, to Ohio retailers and consumers: The B-2A and S class permits.

B-2A Permit

The 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 the wines that the winery located in either Ohio or out-of-state has manufactured. Additionally, the B-2A permit holder shall collect and pay all applicable Ohio taxes and shall comply with the Ohio Revised Code (ORC) Chapters 4301 and 4303, along with any rules adopted by the Liquor Control Commission (LCC).

The B-2A class permit may be issued to a wine manufacturer that is entitled to a federal wine tax credit under 27 C.F.R. 24.278 and which produces less than 250,000 gallons of wine per year. The fee for the B-2A permit is twenty-five dollars ($25). Please visit the website of the U.S. Alcohol and Tobacco Tax and Trade Bureau to read a guide on the above tax credit.

All B-2a permits expire October 1st of each year. Any B-2a permit issued April through September will receive a 50% refund of the class fee. A B-2a permit is also required to register as an Out-of-State Supplier and pay a $100.00 initial Application Fee. The yearly renewal of the Out-of-State Supplier's license with a B-2a is $76.00. In addition to registering as an Out-of-State Supplier, a B-2a permit holder must register each product sold in Ohio and pay a $50.00 product registration fee for each product. Ohio has exclusive sales territories for wine products sold to retail permit holders through an Ohio wholesale distributor. If you also wish to sell your products through an Ohio wholesale distributor, it will be necessary for you to complete a territory designation form for each brand you register.

Please visit the Division's web site - you can download the necessary forms needed to register as an Out-of-State Supplier and to register your products.

If you have any questions, please contact the Beer & Wine Section at 614-644-2411.

To download the B-2A Application, click here.

S Permit

For Wine

The S class permit allows a winery located in either Ohio or out-of-state 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 the winery itself has manufactured. No family household shall purchase more than 24 cases of 9-liter (2.375-gallon, or 9.5-quart) 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 federal wine tax credit under 27 C.F.R. 24.278 and that produces less than 250,000 gallons of wine per year. The fee for the S class permit is twenty-five dollars ($25). Please visit the website of the U.S. Alcohol and Tobacco Tax and Trade Bureau to read a guide on the above tax credit.

For Beer

An S class permit allows an out of state beer manufacture, brand owner or United States importer to sell beer directly to persona consumers (residents) in Ohio by receiving and filling orders by receiving and filling orders that the personal consumer submits to the permit holder. No resident shall have shipped to them from outside of Ohio more than 288 ounces of beer in a 30 day period. Direct shipping to an Ohio retail permit holder from an out of state beer manufacture, brand owner or United States importer is not allowed and must be done through an Ohio wholesale distributor that holds a B-1 permit.

The S permit holder is responsible for collecting and paying all applicable taxes. Prior to sending beer or wine to a personal consumer, the S permit holder must make a bona fide effort to ensure that the personal consumer is 21 years of age or older. 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 of age by checking the personal consumer's driver's license, commercial driver's license (CDL), or identification (ID) card issued under ORC Sections 4507.50, 4507.501, 4507.51, and 4507.52. The beer or wine shall also be shipped in a package that has the words "alcohol enclosed" clearly written in bold print on the package.

All S permits expire October 1st of each year. Any S permit issued April through September will receive a 50% refund of the class fee. An S permit is also required to register as an Out-of-State Supplier and pay a $100.00 application fee. If you hold only an S permit the yearly renewal of the Out-of-State Suppliers license is at no cost. In addition to registering as an Out-of-State Supplier, an S permit holder must register each product sold in Ohio and pay a $50.00 product registration fee for each product. Ohio has exclusive sales territories for beer and wine products sold to retail permit holders through an Ohio wholesale distributor. If you also wish to sell your products through an Ohio wholesale distributor, it will be necessary for you to complete a territory designation form for each brand you register.

S permit holders need to annually report the shipment of beer and wine to Ohio Consumers electronically to the Division of Liquor Control. In order to do so, please complete the S Permit Holder Shipment of Wine Reporting Form – DLC4231.

Please visit the Division's web site - you can download the necessary forms needed to register as an Out-of-State supplier and to register your products.

If you have any questions, please contact the Beer & Wine Section at 614-644-2411.

To download the S Application, click here.

Direct Shipping For Ohio Consumers

Beer and Wine can be shipped directly to Ohio residents for personal use from an Ohio or out-of-state winery or out of state beer manufacturer, brand owner or US importer that holds an S permit issued by the Division of Liquor Control. To view a list of the active S permit holders, click here.

Any resident of this state or any member of the armed forces of the United States, who has attained the age of twenty-one years, may bring into this state, for personal use and not for resale, not more than one liter of spirituous liquor, four and one-half liters of wine, or two hundred eighty-eight ounces of beer in any thirty-day period, and the same is free of any tax when the resident or member of the armed forces physically possesses and accompanies the spirituous liquor, wine, or beer on returning from a foreign country, another state, or an insular possession of the United States.

CONTACT US

Division of Liquor Control
6606 Tussing Road
Reynoldsburg, OH 43068

Phone 614.644.2360
Email 

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