Direct-to-Consumer Shipping Rules For Retailers
State-by-State Rules Governing Interstate DtC Shipping of Alcohol by Retailers
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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 an alcohol retailer located in a different state, looking to enter a new market.
- 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 or your legal counsel.
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.
California
California permits direct to consumer shipping of wine by licensed off-premises alcohol retailers only from retailers located in states that afford California retailers equal rights to ship wine to their residents (a “reciprocal” relationship). As such, only retailers located in states that permit California retailers to ship wine direct to their residents without requiring the California retailers to get licensed or remit taxes can ship to California consumers. Currently, only retailers located in California or New Mexico can ship to California consumers.
Permitted
Yes - California permits retailers located in reciprocal states (California or New Mexico) to ship wine to California consumers. Ciders made from real fermented fruit juices are treated as a wine product for shipping purposes.
Licenses Required
As part of its reciprocity shipping rules, California does not require retailers to hold an additional license issued by California to ship DtC. (All shipping retailers must hold an off-premises retail license issued by their home state.)
Volume Limits
California, and the other reciprocal DtC retailer states, limit shipments of wine to 2 cases per individual per month.
Shipping Restrictions
All packages of alcoholic beverages 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: $0.20 per gallon; California does not require retailers shipping DtC to remit excise tax
Sales Tax: 7.25% + local rates; only retailers with nexus in California (physical or making annual revenue over $500,000 in the state) are required to collect and remit California sales tax.
Tax Reports
Excise Tax: None Required.
Sales Tax: BOE-401-A2; only required for retailers with nexus in the state
Connecticut
Permitted
Connecticut permits licensed off-premises retailers to ship wine only to Connecticut residents. Ciders made from real fermented fruit juices are treated as a wine product for shipping purposes.
Licenses Required
Retailers shipping DtC into Connecticut are required to first obtain a Retailer Wine Shipper’s Permit from the Connecticut Liquor Control Division. This license costs $600 and must be renewed annually.
Volume Limits
Retail Wine Shipper Permittees are not permitted to ship more than 5 gallons of wine to an individual Connecticut resident in a two-month period.
Product Restrictions
Retail Wine Shipper Permittees may only ship wines that have an approved COLA issued by the TTB. Retailers may not sell any wines DtC into Connecticut at below cost.
Shipping Restrictions
All packages of alcoholic beverages 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:$0.79 per gallon of wine with an ABV of 21% or less
$1.98 per gallon of wine with an ABV greater than 21%
$0.24 per gallon for cider with an ABV of 7% or less (higher is taxed as wine)
Sales Tax: 6.35%
Tax Reports
Excise Tax: O-255, due monthly
Sales Tax: OS-114
Shipping Reports
Direct shippers are required to file a monthly shipping report that summarizes the invoice information for all shipments made.
District of Columbia
Permitted
Yes - D.C. allows licensed off-premises retailers to DtC ship of all alcoholic beverages
Licenses Required
Retailers are limited to shipping no more than one case per individual per month.
Volume Limits
DtC shippers are limited to shipping no more than one case per individual per month of all alcoholic beverages.
Shipping Restrictions
All packages of alcoholic beverages 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: $0.30 per gallon for still wine and ciders with an ABV of 14% or less
$0.40 per gallon for still wine with an ABV greater than 14%
$0.45 per gallon for all sparkling wine
$2.79 per 31-gallon barrel of beer
$1.50 per gallon of spirits; 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).
Florida
Florida permits the direct to consumer shipping of wine only under a court ruling that prevents the state from enforcing a ban on DtC shipping of wine. In 2019, the Director of the Florida Division of Alcoholic Beverages and Tobacco indicated that these permissions extend to licensed off-premises retailers as well as wine producers. Retailers may therefore ship under the same operating agreement as wine producers, which includes accepting an excise tax burden on their DtC shipments.
Permitted
Florida permits the direct to consumer shipping of wine only.
Licenses Required
No license is required to ship DtC into Florida. However, retailers shipping DtC are required to hold an off-premise license issued by their home state.
Volume Limits
There are no limits on how much a DtC shipper can ship to Florida residents. However, Florida prohibits the sale of wine or cider in bottles larger than 1 gallon.
Dry Communities
Direct shipments are prohibited into Lafayette, Liberty, and Washington counties, as all sales of alcoholic beverages are prohibited there.
Shipping Restrictions
All packages of alcoholic beverages 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: $2.25 per gallon on still wine with an ABV of 17.26% or less
$3.00 per gallon on still wine with an ABV greater than 17.26%
$3.50 per gallon on all sparkling wine
$0.89 per gallon on cider with an ABV of 7% or less (higher is taxed as wine)
Sales Tax: 6%; only retailers with physical presence in Florida are required to collect and remit the state sales tax.
Tax Reports
Excise Tax: DBRP Direct Wine Shipper Report and Excise Tax Return, due monthly; must include a summary of invoice information for each shipment made.
Sales Tax: Not required, except for retailers located in Florida
Louisiana
Permitted
Louisiana permits licensed off-premises retailers to ship wine only direct to Louisiana residents. Ciders made from real fermented fruit juices are treated as a wine product for shipping purposes.
Licenses Required
Louisiana requires retailers to obtain two different licenses in order to ship DtC to Louisiana residents. The first is an Authority to Make Direct Shipments of Wine Louisiana Consumers, issued by the Louisiana Department of Revenue; the second is a Direct Wine Shipper Permit, issued by the Louisiana Office of Alcohol and Tobacco Control. Each of these licenses costs $1,000 for retailer shippers. Retailers must present a copy of their off-premises license issued by their home state in order to receive these licenses.
Volume Limits
Direct wine shippers may not ship more than 12 cases of wine per household per year.
What delivery restrictions apply to DtC shipments to Louisiana?
Louisiana requires all new and renewing applicants for a Direct Shipper Permit to list any fulfillment houses they use to facilitate their shipments to the state. Further, a fulfillment houses servicing DtC shipments to Louisiana must furnish quarterly reports to the ATC. Failure to do so can be imputed to shippers using their service.
Shipping Restrictions
All packages of alcoholic beverages 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: $0.20 per liter of still wine with an ABV of 14% or less
$0.35 per liter of still wine with an ABV between 14 and 24%
$0.55 per liter of still wine with an ABV greater than 24% and on all sparkling wines
$12.50 per 31-gallon barrel of cider with an ABV of 6% or less (higher is taxed as wine)
Sales Tax: 4.45% state rate; direct wine shippers are only required to collect and remit the state sales tax as a condition of getting licensed; however direct wine shippers with nexus in the state (either physical presence or annual revenue greater than $100,000) are also required to collect and remit Louisiana local taxes, which can be as much as an additional 7%.
Tax Reports
Excise Tax: R-5696-L return, due monthly; must include data summarizing invoice information for all shipments made
Sales Tax: R-1029 Direct Shipper Sales Tax Return; for retailers with economic nexus, Louisiana Remote Sellers Commission electronic return
Nebraska
Permitted
Nebraska permits licensed off-premises retailers to ship all alcoholic beverages directly to Nebraska residents.
Licenses Required
Direct shippers are required to obtain a S1 Direct Shipper license from the Nebraska Liquor Control Commission before shipping alcohol into the state. This license costs $500 and must be renewed annually.
Volume Limits
Direct shippers are limited to shipping no more than 108 liters total of beer, wine, or spirits to an individual Nebraska resident per year.
Shipping Restrictions
All packages of alcoholic beverages 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: $0.95 per gallon of wine and cider
$0.31 per gallon of beer
$3.75 per gallon of spirits
Sales Tax: 5.5% + local rates
Tax Reports
Excise Tax: 35-7140 Direct Shipper Excise Tax Return, due annually
Sales tax: Form 10, SUT Return
New Hampshire
Permitted
Yes - New Hampshire allows licensed off-premises retailers to direct ship all alcoholic beverages
Licenses Required
Only holders of a Direct Shipper’s License are permitted to ship beverage alcohol 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 the equivalent of:
12 9-L cases of wine or cider per individual per year;
60 1-Liter bottles of spirits per individual per year; or
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 alcoholic beverages 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 is one town in New Hampshire that prohibits the sale of alcoholic beverages, including by DtC shipping: Ellsworth
Tax Rates
In lieu of excise or sales taxes, New Hampshire imposes a mark up of 8% on all DtC shipments of spirits 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.
New Mexico
Permitted
Yes - New Mexico permits retailers located in reciprocal states (California or New Mexico) to ship wine to New Mexico consumers. Ciders made from real fermented fruit juices are treated as a wine product for shipping purposes.
Licenses Required
As part of its reciprocity shipping rules, New Mexico does not require retailers to hold an additional license issued by New Mexico to ship DtC. (All shipping retailers must hold an off-premises retail license issued by their home state.)
Volume Limits
New Mexico, and the other reciprocal DtC retailer states, limit shipments of wine to 2 cases per individual per month.
Shipping Restrictions
All packages of alcoholic beverages 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: $0.45 per liter; New Mexico does not require retailers shipping DtC to remit excise tax
Sales Tax: 5.125% plus local rates; only retailers with nexus in New Mexico (physical or making annual revenue over $100,000 in the state) are required to collect and remit New Mexico sales tax.
Tax Reports
Excise Tax: None required
Sales tax: CRS-1 Gross Receipts Return; only required for retailers with nexus in the state
North Dakota
Permitted
Yes - North Dakota allows licensed off-premises retailers to make DtC shipments of all alcoholic beverages
Licenses Required
Only holders of a Direct Shipping License are permitted to ship beverage alcohol DtC to North Dakota residents. The license costs $50 and must be renewed annually.
Volume Limits
Direct Shipping Licensees are limited to shipping no more than 9 liters of alcoholic beverages 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 alcoholic beverages 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: $0.50 per gallon of wine with an ABV of 17% or less and all ciders
$0.60 per gallon of wine with an ABV greater than 17%
$0.16 per gallon of beer sold in bottles or cans
$2.50 per gallon of spirits
Sales Tax: 7%
Tax Reports
Excise Tax: Schedule H Excise Tax Report for wine and spirits, which is due annually; Schedule G Excise Tax Report for beer, which is due annually; these returns 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.
Oregon
Permitted
Oregon permits licensed off-premises retailers to ship beer, wine, or cider directly to Oregon residents.
Licenses Required
Direct shippers are required to hold a Direct Shipper Permit issued by the Oregon Liquor Control Board prior to shipping into the state. This license costs $50 and must be renewed annually. In addition, Direct Shipper Permittees are required to hold a $1,000 bond guaranteeing future tax payments.
Volume Limits
Direct shippers are prohibited from shipping more than 2 cases of beer, wine, or spirits per individual per month
Shipping Restrictions
All packages of alcoholic beverages 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: $0.67 per gallon of still wine with an ABV of 14% or less and sparkling wine
$0.77 per gallon of still wine with an ABV greater than 14%
$2.60 per 31-gallon barrel of beer and cider
Sales Tax: Oregon has no sales tax
Tax Reports
Excise Tax: OLCC DS-1 Shipping Report and Tax Return, due monthly. This return must include data summarizing invoice information for all shipments made.
Virginia
Permitted
Virginia permits licensed off-premises retailers direct ship beer, cider, and wine to Virginia residents. Ciders made from real fermented fruit juices are treated as a wine product for shipping and tax purposes.
Licenses Required
Direct shippers are required to hold a Wine and/or Beer Shipper’s License issued by the Virginia Department of Alcoholic Beverage Control prior to shipping into the state. This license costs $230 and must be renewed annually; first time applicants must also pay a $195 filing fee. An applicant can choose to be a shipper of beer or wine only, or of both product types at once.
Volume Limits
Direct shippers are prohibited from shipping more than 2 cases of beer or 2 cases of wine per individual per month. Virginia defines a case of wine to contain no more than 9 liters, and a case of beer to contain no more than 288 ounces.
Product Registration / Notification
An applicant for a Wine and/or Beer Shipper’s License must indicate all of the brands it intends to ship DtC to Virginia residents. An applicant that does not own or otherwise control the distribution rights of any such brand(s) in Virginia must have written consent from the brand owner(s) indicating that they have permission to sell them DtC into the state, which the brand owner(s) may withdraw at any time. This condition would likely apply to all retailer licensees applying for a Wine and/or Beer Shipper’s License.
Shipping Restrictions
All packages of alcoholic beverages 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: $0.40 per liter of all wine and cider
$0.2565 per gallon of beer
Sales Tax: 4.3% plus local rates
Tax Reports
Excise Tax: Virginia Direct Shipper’s Report, due monthly. This return must include data summarizing invoice information for all shipments made.
Sales Tax: ST-8 Return for Remote Sellers; ST-9 Return for businesses physically present in Virginia
West Virginia
Permitted
West Virginia permits licensed off-premises retailers to ship wine only to West Virginia residents. Ciders made from real fermented fruit juices are treated as a wine product for shipping and tax purposes.
Licenses Required
Direct shippers are required to hold a Direct Shipper’s license issued by the West Virginia Alcohol Beverage Control Commission; this license costs $150 to ship only table wine or $250 to also ship non-fortified dessert wine, sherry, port, and madeira. This license must be renewed annually.
Volume Limits
Direct shippers are prohibited from shipping more than 2 cases of wine per individual per month.
Dry Communities
Direct shippers are prohibited from shipping to any locality in West Virginia that has voted to prohibit the sale of alcoholic beverages. Currently, this includes the town of Brandonville in Preston County and all of Calhoun County.
Product Registration / Notification
Retailers who are licensed as Direct Shippers will need to provide the ABCC with a list of the brands they intend to sell DtC into the state. While not required, it is a best practice to also have authority to sell these brands DtC from the brand owner.
Shipping Restrictions
All packages of alcoholic beverages 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.
Shipping Notices
All shipments of wine going to West Virginia must include either a copy of the state-provided Blood Alcohol and the Fetal Alcohol Syndrome Charts, or the shipper must send an electronic communication to the consumer directing them to the state pages for these charts.
Tax Rates
Excise Tax: $0.2641 per liter
Sales Tax: 11% plus local rates. West Virginia’s standard sales tax rate is 6%, and an additional 5% Municipal tax applies to sales of alcoholic beverages.
Tax Reports
Excise Tax: WNE-02 Wine Excise Tax Return, due monthly. This return must include data summarizing invoice information for all shipments made.
Sales Tax: CST-200CU Sales Tax Return; CST-270 Municipal Liquor/Wine Tax Return; both returns must be filed for the separate applicable taxes.
Wyoming
Permitted
Wyoming permits licensed off-premises retailers to ship wine only to Wyoming residents. Ciders made from real fermented fruit juices are treated as a wine product for shipping purposes.
Licenses Required
Direct shippers are required to first obtain an Out-of-State Wine Shipper license issued by the Wyoming Liquor Control Division. This license costs $50 and must be renewed annually.
Volume Limits
Direct shippers are prohibited from shipping more than 36 liters of wine per household per year.
Product Restrictions
Wyoming does not permit direct shippers to ship any wines that are currently listed for sale through the state’s control board. This restriction applies at the specific bottle level; therefore if a label is sold only at a 750mL size through the control board, that same label may be sold DtC in a 1L format.
Shipping Restrictions
All packages of alcoholic beverages 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: Wyoming does not charge excise tax on DtC sales of wine. Instead, it required direct shippers to collect and remit a 12% “markup” fee on all DtC sales of wine. This markup may be collected from the consumer at the time of purchase.
Sales Tax: 4% plus local rates; Wyoming does not require direct shippers to collect and remit the state sales tax as a condition of getting a Wine Shipper License. However, businesses with economic nexus in Wyoming (making over $100,000 in annual revenue in the state) must then collect and remit the state and local sales tax on top of the 12% markup listed above.
Tax Reports
Excise Tax: Wyoming Out-of-State Wine Shipper Tax Report. This return must include data summarizing invoice information for all shipments made.
Sales Tax: Form 41-1 Sales and Use Tax Return; only required from businesses with nexus in Wyoming
No DtC Shipping for Retailers
The following states do not currently allow for direct-to-consumer shipping of alcohol from out-of-state sellers.
- Alaska
- Alabama
- Arizona
- Arkansas
- Colorado
- Delaware
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Maine
- Maryland
- Massachussets
- Minnesota
- Mississippi
- Missouri
- Montana
- New York
- North Carolina
- Ohio
- Oklahoma
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Washington
- Wisconsin
