The Idaho State Tax Commission requires several types of businesses to have a permit and an Idaho Wine Tax Bond. This includes wineries that sell wine at wholesale, wineries that ship wine directly to Idaho residents, and wineries that make strong beer (containing more than 4% alcohol by weight) and wine, breweries that make beer (4% or less alcohol content), beer wholesalers and wine distributors.
The Idaho Tax Commission defines a direct shipper as a winery that ships wine directly to a residents home. Wholesalers are defined as any wine or beer that is purchased and sold to Idaho retailers. Both direct shippers and wholesalers are required to pay monthly taxes to the Commission and have a wine permit. The applicable tax rate for wine is 45 cents per gallon.
Wineries that direct ship need several permits in order to ship wine directly to Idaho residents. This includes the following:
A direct shipper permit from the Idaho State Police Alcohol Beverage Control Division.
A wine tax permit from the Idaho State Tax Commission.
A sellers permit from the Idaho State Tax Commission.
Applicants for the 3 permits must complete an Idaho Beer and Wine Tax Application. Applicants will need to indicate the type of business that they are considered to be, the type of business activity they provide (winery, brewery, distributor, wholesaler), and the type of permit(s) requested.
Applicants must also obtain a surety bond. The bond amount will need to be equal to 3 times the average monthly beer or wine tax owed. New businesses are required to have a minimum $1,000 bond.
In lieu of a bond, an irrevocable letter of credit, cash deposit or other security may be deposited with the State.
Out-of-state wine direct shippers are required to provide a copy of their resident alcohol beverage license.
Premium for an Idaho Wine Tax Bond is dependent on credit and the bond amount required.
Hours: 8:00-5:00 CST, Monday through Friday
We have been underwriting surety bonds for over 35 years, and we offer bonds for individuals and businesses of every size.
Our team of experienced surety specialists and in-house underwriting authority gives us a unique advantage over other surety companies. We are able to offer competitive, low rates, quick approvals and immediate bond delivery. In most cases we can approve your application today and deliver your bond tomorrow.