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Out-of-State Shippers in Texas Get a Break on Excise Taxes – Until Now

Texas recently sent an updated Direct Shipper’s Report (form C-240) along with a letter to Out-of-State Winery Direct Shippers, alerting the licensees of a change in the tax rate to be paid on wine sent to Texas residents from out-of-state. Until now, Texas has only required out-of-state direct shippers to pay $0.204 per gallon on all wine shipped. The taxes on vinous liquors listed on the revised form are equal to the taxes paid by in-state wineries and are as follows:

  • Wine with an ABV of 14% or less – $0.204/gallon
  • Wine with an ABV over 14% – $0.408/gallon
  • Sparkling wine – $0.516/gallon

The updated rates are in effect for the current quarter (December – February), and the next payment is due on March 15th.

Texas Form C-240

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