Yes - Vermont allows DtC shipping of RTD cocktails made from spirits with an ABV less than 12%
A Direct Ship To Consumer License is required to DtC ship RTD cocktails in Vermont.
Instate distillery need license?
Yes, Vermont distillers must hold a Direct Shipper License in addition to their production license.
A Vermont Direct Ship to Consumer License costs $330.
Vermont Direct Ship to Consumer Licenses expire annually on April 30 and should be rewened before that date.
Vermont says that DtC shippers may only direct ship RTD cocktails that they produce themselves. Only spirits products marketed and sold as RTD cocktails may be DtC shipped; such products may not have an ABV over 12% or be sold in containers greater than 24 oz.
No, DtC shippers do not need to register their products prior to shipping them
RTD cocktail shippers are limited by Vermont to shipping no more than 12 cases per individual per year.
RTD cocktail shippers to Vermont must collect the name and address of persons delivered to; shipment dates; carrier used; and quantity and value of each shipment for reporting purposes.
While RTD cocktail shippers are not explicitly required by Vermont state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Sales tax: Vermont imposes a tax on all sales of alcohol in the state at a state rate of 6% with local rates ranging from 0-1%.
Excise tax: Vermont assesses a tax of $1.10 per gallon on RTD cocktails sold in the state.
SUT return: RTD cocktail shippers to Vermont should use the SU-451 form, which can be filed online through the myVTAX portal, for sales tax filings. The filing frequency can vary depending on the shipper's annual sales tax liability.
EXT return: RTD cocktail shippers to Vermont should use the MVB-612 form to remit their excise taxes, which is due semi-annually.Shipping Reports
Per-order sales and customer data must be reported along with the monthly excise tax return.
RTD cocktail shippers to Vermont must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Vermont.
Alcoholic beverages may not be shipped into dry cities in Vermont, of which there are two: Athens and Baltimore.