Yes - Alaska allows DtC shipping of spirits
A Manufacturer Direct Shipment License is required to ship alcohol direct to Alaska residents. Only distillers that produce less than 50,000 proof gallons of distilled spirits per year may receive the license.
Does instate distillery need a license?
No, Alaska manufacturers may ship their products under their production license.
An Alaska Manufacturer Direct Shipment License costs $200
An Alaska Manufacturer Direct Shipment License expires two years from the issue date.
Yes, Alaska restricts direct shippers to shipping only alcoholic beverages that they produce.
No, Alaska does not require brand registrations.
Spirits shippers may sell up to 4.5 liters of spirits per person per year, and no more than 1.5 liters of spirits per transaction.
Spirits 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
Spirits 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.
DtC shippers with economic nexus in Alaska should file local taxes through the online Alaska Remote Sellers Sales Tax Commission.
Excise Tax Return
Spirits shippers should use Form 500 Excise Tax Return on Alcoholic Beverages, which must be filed online monthly
Alaska does not require a shipping report from DtC shippers.
All packages of spirits 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.
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.
Excise Tax: Alaska assess a $12.80 per gallon excise tax on DtC shipments of spirits.
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.