Beer Direct-to-Consumer Shipping Rules
State-by-State Rules Governing Interstate DtC Beer Shipping
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When reviewing this information, keep the following in mind:
- The rules we’ve compiled here only reflect regulations that a state would impose on a beer supplier located in a different state, looking to enter a new market. They do not include rules on setting up a production plant, or for federal or home-state compliance.
- This is not a definitive or complete guide. It should be used only as a starting place, to help lead you in the right direction as you expand your distribution. Do not take this as the final word on any regulatory issue.
- When you actually approach selling in a new state, be sure to consult with someone who can properly interpret how the rules apply to your individual circumstances: your compliance team, your legal counsel or even another brewer located in that state.
And don’t forget that Sovos ShipCompliant offers several tools to help you in this process, with a cloud-based, easy-to-use platform for your licensing, product registration, product management and state filing needs. Sovos provides complete and up-to-date state rules guidance in all ShipCompliant products. You can request a demo anytime.
*State-specific content was last reviewed and is accurate as of 01/01/2024.
Alaska
Permitted
Yes - Alaska allows DtC shipping of beer
Licenses Required
A Manufacturer Direct Shipment License is required to ship alcohol direct to Alaska residents. Only brewers that produce less than 300,000 barrels of beer per year may receive the license.
Does instate brewery need a license?
No, Alaska manufacturers may ship their products under their production license.
License Cost
An Alaska Manufacturer Direct Shipment License costs $200
License Term
An Alaska Manufacturer Direct Shipment License expires two years from the issue date.
NOOP/Product Limits
Yes, Alaska restricts direct shippers to shipping only alcoholic beverages that they produce.
Product Registration
No, Alaska does not require brand registrations.
Volume Limits
Beer shippers may sell up to 13.5 gallons of beer per person per year, and no more than 288 ounces of beer per transaction.
Record Collection
Beer shippers must retain records of all shipments made into the state for up to two years and make the records available to AMCO upon request
Age Verification
Beer shippers are required by Alaska law to receive a copy of a valid ID or use an approved service to verify the age of the purchaser at the time of purchase.
SUT Return
DtC shippers with economic nexus in Alaska should file local taxes through the online Alaska Remote Sellers Sales Tax Commission.
Excise Tax Return
Beer shippers should use Form 500 Excise Tax Return on Alcoholic Beverages, which must be filed online monthly
Shipping Report
Alaska does not require a shipping report from DtC shippers.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Dry Communities
There are 75 "dry" communities in Alaska, which prohibit all importation of alcohol including by DtC shipments. In addition, DtC shippers are restricted from shipping into communities that rely on USPS for last-mile delivery.
Alaska prohibits select persons in the state from purchasing any alcoholic beverages, including by DtC shipments. DtC shippers must ensure that neither the purchaser or recipient of a DtC shipment are restricted by the state before completing sales to the state.
Tax Rates
Excise Tax: Alaska assesses a $1.07 per gallon excise tax on DtC shipments of beer.
Sales Tax: Alaska does not maintain a state sales tax. However, local communities are able to assess their own sales tax, which range from 0-7.5%. DtC shippers are only obligated to collect and remit these local taxes if they have economic nexus in the state.
District of Columbia
Permitted
Yes - D.C. allows DtC shipping of beer
Licenses Required
There is no licensed requirement for shipping beer DtC to DC residents.
Volume Limits
Brewers are limited to shipping no more than one case per individual per month.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $2.79 pre 31-gallon barrel; D.C. does not require DtC shippers to remit excise tax on their sales
Sales Tax: 10.25% for alcohol (6% general tax rate); only businesses with nexus in D.C. are required to collect and remit sales taxes on their sales to resident (D.C. has economic nexus rules for non-local businesses making either $100,000 or more, or 200+ annual transactions in the district).
Kentucky
In April, 2020, Kentucky passed a new statute that will enable DtC shipping of beer. As written, this law will require DtC beer shippers to be licensed by the Kentucky Alcohol Beverage Control division, abide by customer volume limits, take efforts to not ship to any dry community in the state, and collect and remit both the state’s excise and sales taxes.
Permitted
Yes - Kentucky allows DtC shipping of beer
Licenses Required
Only holders of a License to Direct Ship to Consumers are permitted to ship beer DtC to Kentucky residents. The license costs $100 and must be renewed annually.
Volume Limits
Beer shippers are limited to shipping no more than 10 cases per individual per month.
Product Restrictions
DtC beer shippers are permitted to ship only brands that they produce or bottle themselves, or are produced or bottled for them in an exclusive agreement. DtC shippers must be at least the Primary American Source for the beers they will ship.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Dry Communities
DtC shippers are prohibited from delivering beer into any community in Kentucky that prohibits the local sale of alcohol (“dry” communities). These communities are based on election precincts and no set list of dry communities is available. However, under the state’s DtC laws, it is the consumer that is liable for any delivery to a dry community, and the DtC shipper and their carrier may be held blameless if they take good faith efforts to prevent delivery to dry communities. As such, during a sale, DtC shippers should make sure to inform their Kentucky consumers of the prohibition and risk of shipping to a dry community, and have their Kentucky consumers positively affirm that they reside in a community that permits the sale and delivery of alcoholic beverages.
Tax Rates
Excise Tax: $0.31 per gallon of beer
Sales Tax: 6%
Wholesale Sales Tax: in addition to other taxes, Kentucky imposes an ad valorem tax on the wholesale price of beers sold into the state, which includes on DtC shipments; for DtC sales, the state has determined that the wholesale price can be deemed to be 70% of the stated retail price; the Wholesale Sales Tax for beer is then 10% of the wholesale price
Tax Reports
Excise Tax and Wholesale Sales Tax: both taxes must be remitted together using the 73A550 return, due quarterly; this return must be accompanied by a schedule providing summary information of each delivery made in the previous quarter
Sales tax: Online filing only.
Nebraska
Permitted
Yes - Nebraska allows DtC shipping of beer
Licenses Required
Only holders of a Type S1 Direct to Consumer Shipper License are permitted to ship beer DtC to Nebraska residents. The license costs $500 and must be renewed annually.
Volume Limits
Beer Shipper’s Licensees are limited to shipping no more than 108 liters per individual per year.
Product Restrictions
DtC beer shippers who also sell their products to Nebraska wholesalers for distribution in the state are required to provide their Nebraska wholesalers with a list of the brands they will sell DtC.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $0.31 per gallon of beerSales Tax: 5.5% + local rates
Tax Reports
Excise Tax: 35-7140 Direct Shipper Tax, due monthly.Sales tax: Form 10 SUT Return
Shipping Reports
Per-order sales and customer data must be reported along with the monthly excise tax return.New Hampshire
Permitted
Yes - New Hampshire allows DtC shipping of beer
Licenses Required
Only holders of a Direct Shipper’s License are permitted to ship beer DtC to New Hampshire residents. The license costs $500 and must be renewed annually.
Volume Limits
Direct Shipper’s Licensees are limited to shipping no more than 27 gallons of beer per individual per year.
Customer Information
Direct Shipper’s Licensees must collect sales information, including the name and address of purchaser and recipient (if different), and the amount of product shipped for further reporting requirements.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
In lieu of excise or sales taxes, New Hampshire imposes a mark up of 8% on all DtC shipments of beer into the state. This tax may be collected at the time of purchase from the customer.
Tax Reports
Direct Shipping Monthly Report, due monthly. This return is where the DtC shipper will remit the 8% tax and provide summary details of all shipments made in the previous month.
Dry Communities
There is one community in New Hampshire that prohibits the sale of alcoholic beverages, including all DtC shipments. This is the town of Ellsworth.
North Dakota
Permitted
Yes - North Dakota allows DtC shipping of beer
Licenses Required
Only holders of a Direct Shipping License are permitted to ship beer DtC to North Dakota residents. The license costs $50 and must be renewed annually.
Volume Limits
Beer Shipper’s Licensees are limited to shipping no more than 288 ounces of beer per individual per month.
Customer Information
Direct Shipper’s Licensees must collect sales information, including the name and address of purchaser and recipient (if different), and the amount of product shipped for further reporting requirements.
Fulfillment House Requirements
All third-party fulfillment warehouses facilitating DtC sales to North Dakota residents must be licensed by the state.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $0.16 per gallon of beer
Sales Tax: 7%
Tax Reports
Excise Tax: Schedule G Excise Tax Report, which is due annually; this return must also be accompanied by order-specific customer and shipment data.
Sales tax: ST Return
Shipping Reports
Per-order sales and customer data must be reported along with the monthly excise tax return.
Ohio
Permitted
Yes - Ohio allows DtC shipping of beer
Licenses Required
Only holders of a Type “S” Shipper License are permitted to ship beer DtC to Ohio residents. The license costs $25 and must be renewed annually.
Product Limits
All products being sold into Ohio must have their brand/labels registered with the state, including anything being shipped DtC. Any beer brand/labels that have already been registered for three-tier distribution in Ohio do not need to be re-registered for DtC shipping.
Customer Information
Direct Shipper’s Licensees must retain customer information, including volume of each shipment, for further reporting requirements.
Age Verification
Ohio requires all DtC shippers to take efforts at the time of purchase to verify the age of their customers. This can be done by getting a facsimile of the customer’s identification or using an approved online service like IDology or LexisNexis.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $5.58 per barrel of beer; sales to Cuyahoga County have an additional excise tax of $0.16 per gallon.
Sales Tax: 5.75% + local rates
Tax Reports
Excise Tax: ALC-83 Malt Beverage Tax Return, due monthly. This return is also used to report three-tier distributions to the state.
Sales tax: UST-1 SUT Return
Shipping Reports
DLC-4231 Direct Shipment Report, due annually by March 1. This return should provide summary details of all shipments made in the previous year.
Oregon
Permitted
Yes - Oregon allows DtC shipping of beer
Licenses Required
Only holders of a Direct Shipper Permit are allowed to ship beer DtC to Oregon residents. The license costs $50 and must be renewed annually. Direct Shipper Permittees are required to hold a $1,000 bond guaranteeing future tax payments.
Volume Limits
Beer Shipper’s Licensees are limited to shipping no more than 18 liters of beer per individual per month.
Customer Information
Direct Shipper’s Licensees must retain sales information, including name, address, and date of birth of purchaser and recipient (if different), and the brand name and volume of all shipments, for further reporting requirements.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $2.60 per barrel
Sales Tax: Oregon does not have sales tax
Tax Reports
Excise Tax: OLCC DS-1, due quarterly. This return should include detailed summary of all shipments made in the previous three months.
Pennsylvania
Pennsylvania will only issue a license for DtC shipping of beer to businesses that are licensed in their home state as either a wholesaler or a retailer. Prospective DtC shippers of beer who only hold a beer manufacturing license are ineligible to make DtC shipments of beer to Pennsylvania residents, even if their beer manufacturing license enables the holder to act as a wholesaler or an off-premises retailer. Such breweries will be required to hold an additional license.
Permitted
Yes - Pennsylvania allows DtC shipping of beer
Licenses Required
Only holders of a Direct Beer Shipper’s License are permitted to ship beer DtC to Pennsylvania residents. The license costs $250 and must be renewed annually. Only businesses that hold a Wholesaler or off-premises Retail license are eligible for this license. Businesses that only hold a beer manufacturing license are unable to get this license.
Volume Limits
Direct Beer Shipper’s Licensees are limited to shipping no more than 192 ounces of beer per individual per month. There is a further limit of no more than 96 ounces of any single specific beer brand per individual per year.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $0.08 per gallon of beer
Sales Tax: 6% + local rates
Tax Reports
Excise Tax: REV-1052 Report of Taxable Malt Beverages; must be accompanied by the Schedule A form.
Sales Tax: Pennsylvania SUT form
Rhode Island
Rhode Island permits residents of the state to personally import beer that they purchased while physically present at a brewer’s licensed premises, both from brewers located in and outside of the state. To facilitate these sales, Rhode Island also permits the resident to have the brewer ship the purchased beers back to the resident’s home through a common carrier. There are no provisions in Rhode Island law that would permit a local or remote brewer to solicit or fulfill orders online or by phone from Rhode Island residents.
Licenses Required
There is no license required for brewers to ship beer to Rhode Island residents. However, brewers may only ship beer direct to consumers in Rhode Island when the Rhode Island resident was physically present at the brewer’s premises at the time of purchase.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Vermont
Permitted
Yes - Vermont allows DtC shipping of beer
Licenses Required
Only holders of a Direct Ship to Consumer License are permitted to ship beer DtC to Vermont residents. The license costs $330 and must be renewed annually.
Product Limits
Direct Ship to Consumer License holders may only DtC ship beers that they produce.
Volume Limits
Direct Ship to Consumer Licensees are limited to shipping no more than 36 gallons of beer per individual per month.
Customer Information
Direct Ship to Consumer Licensees must retain sales information, including name, address, and date of birth of purchaser and recipient (if different), and the brand name and volume of all shipments, for further reporting requirements.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $0.265 per gallon of beer
Sales Tax: 6% + local rates
Tax Reports
Excise Tax: MVB-612 Alcohol Tax Return, due semi-annually.
Sales Tax: SU-451 Tax Return
Virginia
Permitted
Yes - Virginia allows DtC shipping of beer
Licenses Required
Only holders of a Beer Shipper’s License are permitted to ship beer DtC to Virginia residents. The license costs $230 and must be renewed annually. An additional $195 application fee applies on new licenses.
Product Limits
Beer Shipper’s License holders may only DtC ship beers that they produce or have received specific authorization for from the brand owner. In addition, all applicants for a Beer Shipper’s License must include a list of brands they intend to sell DtC into the state. These brands must also be registered with the Virginia ABC. Any labels that have been registered for sale through a Virginia distributor do not need to be registered again for DtC sales, though any designated distributor of those brands must be notified that they will also be sold DtC.
Volume Limits
Beer Shipper’s Licensees are limited to shipping no more than 2 cases of beer per individual per month. Virginia defines a case of beer to be any combination of packages that total to 288 oz.
Customer Information
Beer Shipper’s Licensees must retain sales data in case of audit and to include on required shipping reports.
Shipping Restrictions
All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.
Tax Rates
Excise Tax: $0.2565 per gallon of beer
Sales Tax: 4.3% + local rates
Tax Reports
Excise Tax: Direct Shipper’s Report, due monthly.
Sales Tax:
ST-8 Use Tax Return, or ST-9 Sales Tax Return for breweries located in Virginia.
Shipping Reports
Per-order sales and customer data must be reported along with the monthly excise tax return.
Fulfillment House Requirements
All third-party fulfillment warehouses facilitating DtC sales to Virginia residents must be registered with the Virginia ABC. Beer Shipper’s Licensees may only use registered fulfillment warehouses, and should confirm with the ABC that their preferred providers have been registered.
No DtC Shipping of Beer
The following states do not currently allow for direct-to-consumer interstate shipping of beer
- Alabama
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- New Jersey
- New Mexico
- New York
- North Carolina
- Oklahoma
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Washington
- West Virginia
- Wisconsin
- Wyoming
