A holder of a winery direct shipper’s license is authorized to make direct sales of wine to customers (age 21 and over) in this state and deliver such wine by common carrier.
A winery direct shipper may ship no more than nine liters of wine to any individual during any calendar month. In addition, the winery direct shipper may not ship more than 27 liters of wine to any individual in any calendar year. However, a winery direct shipper that produces or manufactures less than 270,000 liters of wine per calendar year may ship up to 54 liters of wine to an individual per calendar year.
Winery direct shippers are responsible for remitting all sales taxes due from direct wine sales. In addition, winery direct shippers must remit the gallonage tax imposed by Tenn. Code Ann. § 57-3-302.
Reference: Tenn. Code Ann. § 57-3-217. Pub. Ch. 425 (2021)