The bond a winery or wine distributor files with the Idaho State Tax Commission to guarantee the wine excise tax under Idaho Code §23-1319. The amount tracks your monthly liability; premiums run 1% of the bond amount, $100 minimum.
















No underwriting queue for the standard wine-tax bond — enter your amount, pay, and file with the State Tax Commission. Here is the whole thing:
Your business details, the bond amount the Commission required, and the effective date — that is the entire application.
Most applications approve instantly and no waiting — the executed bond is generated as soon as you pay. If a check runs on a larger amount, it is a soft pull that will not affect your credit score.
Submit the executed bond to the Idaho State Tax Commission with your wine-tax permit. Wet-ink originals mailed whenever the Commission insists.
Idaho imposes a wine excise tax under Idaho Code §23-1319, collected through the State Tax Commission. A winery or distributor that sells wine for use or consumption in Idaho owes that tax, and the bond guarantees that the principal pays all tax due — plus any penalties and interest — if the business fails to remit.
The bond amount is generally set at about three times the average monthly wine-tax liability, with a $1,000 minimum bond for a new business. It applies to wineries selling at wholesale, wineries shipping direct to Idaho residents, and wine distributors.
If a permit holder fails to remit, the Commission can recover the tax, penalties, and interest from the surety up to the penal sum — and if the surety pays, the principal repays the surety. We issue the amount the Commission set, with premiums priced at 1% of the bond amount, $100 minimum.
Submit the application with the bond amount the State Tax Commission set — the executed bond is generated instantly, ready to file.
Start the application →Premiums from $100. Enter the amount the Commission required and file the same day.