| A | B | C | D | E | F | G | H | I | J | K | L | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | ||
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1 | State | Allowed | Permit | Cost | Volume Limit | Label Registration | Restrictions | Notes | Sales Tax | Excise Tax | Reporting | Definition | Website | |||||||||||||
2 | Alabama | No, for all alcoholic beverages. | ||||||||||||||||||||||||
3 | Alaska | Yes | None | 0 | Out-of-State: none AK wineries: 5 gallons per person | N/A | Dry areas: https://www.commerce.alaska.gov/web/amco/AlcoholLocalOption.aspx | • Not allowed in dry communities; FedEx ships to limited areas. • Any alcohol can be direct shipped. • AK Wineries may ship to AK residents without additional licensing, but are limited in the volume. | N/A | N/A | None | least 0.5 percent alcohol by volume but not more than seven percent alcohol by volume | https://www.commerce.alaska.gov/web/amco/Home.aspx | |||||||||||||
4 | Arizona | Yes, under state's wine shipping rules. | 17W Direct Wine Shipper Permit Cideries that produce no more than 20,000 gallons of wine per year may also ship cider DtC by holding a 2W Small Farm Winery Permit. | $225 ($175 for renewals) | 17W licensees may ship no more than 12 cases of cider per individual per year. 2W licensees are not limited in how much they can ship per year. | DtC shippers should collect information on all orders, including recipient’s name and address, date of shipment, and contents of the package. This data should be retained in case of audit, and must be reported to the DLLC regularly. | 5.6% plus local rates | $1.07 per gallon of all cider with an ABV of 7% or less $2.50 per gallon of all cider with an ABV greater than 7% | Excise Tax: Form 835, due monthly Sales Tax: TPT Return, due monthly Shippers using a 17W license must file an annual shipping report providing order summary data for all shipments made by them. Shippers using a 2W license must file an annual production report to the AZ DLLC indicating they are under the production threshold for making DtC shipments. | Falls within the definition of wine. | https://www.azliquor.gov/LiquorLaws/ViewTitle.cfm?TitleID=18 | |||||||||||||||
5 | Arkansas | Yes | Wine Shipper License | $25, renewed annually by June 30. | 1 case per individual per quarter. | Only allowed when the cider was originally purchased when an Arkansas resident was physically present at the manufacturer’s licensed premises. License only permits the holder to ship wine back to an Arkansas resident that was purchased when the Arkansas resident was present at the licensee’s premises. | 9.5% plus local rates (includes 6.5% base rate, plus 3% tax on vinous beverages). | $7.5078 per 31-gallon barrel. | Excise Tax: Wine Excise Tax Return, due monthly Sales Tax: E-1 SUT Return | Meets the state definition of “vinous liquor”, which requires the product to have an ABV greater than 5% but no more than 21%, and be produced from the fermentation of real fruits or fruit juices. | https://wineinstitute.compliancerules.org/wp-content/uploads/2018/02/AR_Act_483.pdf | |||||||||||||||
6 | California | Yes | Wine Direct Shipper Permit (Type 82) | $10/yr | None | N/A | • Must also have Seller's Permit from Board of Equalization. • CA Winegrowers may sell/ship to consumers in CA without additional licensing. | 7.25% + local | Still Wine & Sparkling Hard Cider: $0.20/gal Sparkling Wine: $0.30/gal | Sales: depends on situation Excise: annual report to BOE by Jan 15th | falls within definition of "wine" | http://www.abc.ca.gov/trade/SB-118.pdf | ||||||||||||||
7 | Colorado | Yes, under state's wine shipping rules. | Winery Direct Shipper's Permit | $100, renewed annually. | Wineries may only ship ciders DtC that they produce or bottle themselves. Each separate production or bottling facility must have its own DtC license in order to sell its cider. | 2.9% plus local rates. Colorado does not require DTC shippers to remit sales tax on their shipments unless the shipper has economic nexus in the state (makes over $100,000 in annual revenue). In which case they are currently only required to collect and remit state-administered local taxes. | $0.08 per gallon for cider with an ABV of 7% or less $0.0833 per liter for cider with an ABV greater than 7% | Excise Tax: DR 0448, due monthly Sales Tax: DR 0100, Retail Sales Tax Return, or the Colorado Revenue Online or SUTS equivalent forms; only required for DtC shippers with nexus in the state | Falls within the definition of wine. | https://tax.colorado.gov/sites/tax/files/Excise%2021.pdf | ||||||||||||||||
8 | Connecticut | Yes, under state's wine shipping rules. | All cideries making DTC sales to Connecticut residents must first obtain a license from the LCD. Out-of-state cideries who produced less than 100,000 gallons of wine per year may apply for an Out-of-state Small Winery Shipper’s Permit. Out-of-state wineries producing more than 100,000 gallons of wine per year must receive an Out-of-state Shipper’s Permit for Alcoholic Liquor. In-state wineries can ship DtC to Connecticut residents under their local manufacturing license. | Out-of-state Small Winery Shipper’s Permit - $315, renewed annually. Out-of-state Shipper’s Permit for Alcoholic Liquor - $1,250, renewed annually. | 5 gallons per individual every 2 months. | All cider sold in Connecticut must have their labels registered with the state, and renew the registration every 3 years. However, any cider that is already registered for wholesale distribution in Connecticut does not need to be re-registered for DTC sales. | Wineries are only permitted to ship ciders DTC that are manufactured on their licensed premises. | 6.35% | $0.24 per gallon of all cider with an ABV of 7% or less $0.79 per gallon of all cider with an ABV greater than 7% | Excise Tax: O-255 Excise Tax Return, due monthly Sales Tax: OS-114 SUT Return Sales Report: Summarizing order-by-order information, including the purchaser, recipient, and package contents, for the previous month must be filed monthly with the LCD. | Falls within the definition of wine. | https://portal.ct.gov/DRS/Businesses/Shipment-of-Wine/Direct-Shipment-of-Wine | ||||||||||||||
9 | Delaware | No | ||||||||||||||||||||||||
10 | DC | Yes | None | 1 case per individual per month | N/A | 10.25% - Businesses need a nexus within DC | Applies to sale of wine to liquor stores within DC: $.30 per gallon for ABV of 14% or less $.40 per gallon for ABV of 14% or more $.45 per gallon for sparkling wine | None | https://otr.cfo.dc.gov/page/new-business-registration | |||||||||||||||||
11 | Florida | Yes | Wine Direct Shipper Permit | None, but cannot sell cider in larger amounts than 1 gallon. | N/A | Dry counties: Lafayette, Liberty, Washington | 6%, no economic nexus rule | $.89 per gallon for ABV of 7% or less $2.25 per gallon per gallon for ABV greater than 7% | Excise tax: direct wine shipments tax return Sales tax: only required for shippers with nexus within Florida | Falls within definition of "wine" | https://wineinstitute.compliancerules.org/wp-content/uploads/2018/02/FL_DTC_Announcement.pdf | |||||||||||||||
12 | Georgia | Yes | Must first receive a Wine Special Order Shipping License from the state | $50 / yr | No more than 12 cases per individual per year. | If cider has ABV greater than 6%, must first register labels with the ATC. Labels that have already been registered for distribution through Georgia wholesalers do not need to be re-registered for sale DtC. ATC will only approve registration of cider labels for DTC sale when the DTC seller actually produced or bottled the cider. | Can only be shipped DTC if it meets the definition of wine. That is, it contains an ABV of 7% or more. | 4% plus local rates | $1.51 per gallon (14% ABV or less wine tax rate) | Excise tax: ATT-2SP Special Order Tax Return, due monthly Sales tax: ST-3 Sales/Use Tax Return | Alcoholic beverage produced from fermented apples or apple juice with an ABV of 6% or less. | |||||||||||||||
13 | Hawaii | Yes | Wine Direct Shipper Permit. Separate license required for each county. | Honolulu County - $120 Every other county - $48 | No more than 6 cases to an individual household per year. | N/A | Each Hawaiian county (Hawaii, Maui, Oahu, Kauai) maintains its own alcohol control agency; a DtC shipper must comply with each of the DtC and licensing rules established by the separate counties in order to ship to the entire state | 4% plus county rates | $1.38 per gallon | Excise tax: M-18 Liquor Tax Return, due to the state tax commission annually Sales tax: G-45 General Excise Tax/Use Tax Return; G-49 Annual Reconciliation Report; Wineries with limited sales to the state can petition to file annually, in which case only the G-49 Annual Reconciliation Report is required. | Falls within definition of "wine" | |||||||||||||||
14 | Idaho | Yes | Wine Direct Shipper Permit | $25/yr | No more than 24 nine-liter cases to any resident per year. | N/A | ONLY wines/cider produced or bottled by the permittee may be sold and shipped to consumers | • Must also get Wine Tax and Seller's Permits; can apply for all 3 permits in the same application. Initial application fee is $50. • A bond or waiver is required. | 6% | $0.45/gal | Sales tax: quarterly by 20th Excise tax: monthly by 15th Direct shipment report: annually by 1/31 | falls within definition of "wine" | https://tax.idaho.gov/i-1158.cfm | |||||||||||||
15 | Illinois | Yes | Winery shippers license. | If producing less than 250,000 gallons per year: $350 initial license fee and $250 renewal fee. If producing between 250,000-500,000 gallons per year: $1,000 initial license fee and $750 renewal fee If producing more than 500,000 gallons per year: $1,500 initial license fee and $1,200 renewal fee. | No more than 12 cases per individual per year. | May only ship ciders that are manufactured to Illinois residents. All ciders being sold into the state must have labels registered with the ILCC. Ciders with labels that have already been registered for sale to Illinois distributors do not need to re-register for DtC sales. | 6.25% (out-of-state shippers are eligible for a flat state and local sales tax rate; in-state shippers are required to collect the specific local rate for the location they are shipping from. | $0.231 per gallon for cider with an ABV of 7% or less $1.39 per gallon for cider with an ABV greater than 7% (same as wine). | Excise tax: RL-26-W Direct Wine Shipper Return, due monthly. Sales tax: ST-1 and ST-2 SUT Returns. | falls within definition of "wine" | https://www2.illinois.gov/ilcc/SiteCollectionDocuments/Winery%20Shipper's%20License%20Application.pdf | |||||||||||||||
16 | Indiana | Yes | Direct wine seller's permit. | If wineries ship less than 9,000 liters per year, the license fee is $100. For each additional 9,000 liters that will be shipped, the license fee is an additional $100. If wineries ship up to the annual 45,000 liter cap, the license fee is at the maximum of $500. | No more than 24 cases per individual per year. A single winery may not ship more than 45,000 total liters to Indiana residents per year. | N/A | Indiana will not grant a Direct Wine Seller’s Permit to any winery that has had a relationship with an Indiana wholesaler at any time within the 120 days prior to the submission of an application. Wineries may participate in either the state’s DtC or three-tier market, but not both at once. | 7% | $0.115 per gallon for cider with an ABV of 7% or less. $0.47 per gallon for cider with an ABV greater than 7% . | Excise tax: ALC-DWS Tax Return, due monthly; this return must be accompanied by a summary report detailing the invoice information for each order made by the DtC shipper. Sales tax: ST-103 Tax Return. | falls within definition of "wine" | https://www.in.gov/atc/alcohol-resources/alcohol-beverage-applications-and-forms/ | ||||||||||||||
17 | Iowa | Yes | Wine Direct Shippers License | $25 and must be renewed annually. In addition, licensees must maintain a $5,000 tax bond. | N/A | N/A | Iowa defines all fruit-based fermented products with an ABV of 6.25% as a “malt beverage” for regulatory purposes. As such, any ciders that meet this definition may not be shipped DtC into the state. Wineries are limited to only selling those wines that are fermented on the winery’s licensed premises to Iowa residents. | 6% plus local rates. Iowa does not require DTC shippers to collect and remit the state’s sales tax. Only shippers with physical or economic nexus, making over $100,000 in annual revenue in Iowa, will have a sales tax liability. | $1.75 per gallon. | Excise tax: Report of Shipments of wine, due in January and July. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information. Sales tax: SUT and Surcharge Return, only due for shippers with nexus in Iowa. | Meets the state’s definition of “wine,” requiring it to be produced from the fermentation of real fruit or fruit juices and to have an ABV greater than 6.25%. Lower-ABV ciders may not be shipped DtC into Iowa. | https://abd.iowa.gov/licensing/elaps | ||||||||||||||
18 | Kansas | Yes | Special-Order Shipping License | $100, renewed every two years. | 12 cases per individual per year. | N/A | Wineries are permitted to sell DtC only wines that are manufactured on their licensed premises. | 8% (Wine Enforcement Tax, which is due instead of state sales tax on DtC orders) | $.30 per gallon | Excise tax: ABC-1040 Special Order Return, due annually. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information. Sales tax:LE-3 Liquor Enforcement Tax Return, due monthly (note, this is not the state’s SUT return). | Meets federal definition of wine. | https://www.ksrevenue.gov/abcspecialorder.html | ||||||||||||||
19 | Kentucky | Yes | License to Direct Ship to Consumers. | $100, renewed annually. | 10 cases per individual per month. | DtC shippers are prohibited from delivering cider into a “dry” community. 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. | DTC cider 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 ciders they will ship. | 6% Wholesale Sales Tax: in addition to other taxes, Kentucky imposes an ad valorem tax on the wholesale price of ciders 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 cider is then 10% of the wholesale price. | Ciders with an ABV of 7% or less are taxed at the beer rate of $.080645 per gallon ($2.50 per 31-gallon barrel). Cider with an ABV greater than 7% are taxed at the wine rate of $0.50 per gallon. | Sales tax: online filing only. 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. | ||||||||||||||||
20 | Louisiana | Yes | Direct Wine Shipper Permit (DWSP) from the Louisiana Office of Alcohol and Tobacco Control (ATC), which must be renewed annually by December 31. Application for Authority to Make Direct Shipments of Wines to Louisiana Consumers from the Louisiana Department of Revenue (DOR), which must be renewed annually by June 30. | DWSP - $250 Authority to Make Direct Shipments of Wines to Louisiana Consumers - $150 | 12 cases per household per year. | Except when sold by a licensed DTC-shipping retailer, all cider sold in Louisiana must have their brand labels registered with the ATC. A label must be registered under the appropriate license, either for DTC sale or distribution through a Louisiana wholesaler. Any label registered under a license for distribution to Louisiana wholesalers may not also be registered for sale under the winery’s DTC license. | 4.45% (Louisiana does not require DTC licensees to collect or remit local taxes in Louisiana; however, any DtC shipper with economic nexus in state, making over $100,000 in annual revenue or 200 separate transactions, must comply with the state’s Remote Seller tax obligations, which does require them to collect and remit local taxes, specific to their destination locations.) | $12.50 per 31-gallon barrel for cider with an ABV of 6% or less. $0.20 per liter of cider with an ABV greater than 6%. | Excise Tax: R-3695-L Wine Tax Return, due monthly. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information. Sales Tax: R-1029 SUT Return; DtC shippers with economic nexus must file a return with the Remote Seller’s Tax Commission instead. | Meets federal definition of wine. | https://laatcabc.atc.la.gov/laatcprod/pub/ | |||||||||||||||
21 | Maryland | Yes, but Maryland permits DtC shipping of only ciders that will not be defined by the state as malt beverages, but instead meet the state’s definition of wine. This requires the cider to be produced by licensed wine manufacturers and have an ABV greater than 8.5%. | Direct Wine Shipper's Permit, renewed annually by July 1. | $200. In addition, permit holders must retain a $1,000 tax bond. | 18 cases per household per calendar year. | Wineries are only permitted to sell wines they manufacture themselves to Maryland residents DTC. | 9% | $.40 per gallon | Excise Tax: MD-315 DWS Tax Return, due quarterly. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information Sales Tax: COM/RAD 098 SUT Return | Apple-based products with an ABV of 8.5% or less. Maryland includes these products in the overarching definition of malt beverages in the state. | https://www.marylandtaxes.gov/forms/alcohol_forms/381-DIRECT-WINE-SHIPPERS-PERMIT-APPLICATION.pdf | |||||||||||||||
22 | Maine | Yes | Wine Direct Shipper License | Initial cost of $300, and must be renewed annually for $50. | 12 cases per household per year. | Wineries may only ship DTC to Maine residents ciders that were produced by the winery in accordance with its Federal Basic Permit. Maine prohibits the DtC sale of any cider in bottles smaller than 750-mL. | 5.50% | $0.35 per gallon of all cider with an ABV of 8.5% or less. $0.60 per gallon for higher-ABV cider. | Excise Tax: Direct Shipper Excise Tax Report, due annually in the month after the shipper’s DWS license was due to expire. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information Sales Tax: SUT Return | Meets federal definition of wine. | https://www.maine.gov/dafs/bablo/sites/maine.gov.dafs.bablo/files/inline-files/Direct-Shipper-Application.pdf | |||||||||||||||
23 | Massachusetts | Yes | Direct Wine Shipper License | Initial cost of $300, renewed annually for $150 | 12 cases per individual per year. | An Annual Direct Shipper Report detailing order-specific information regarding the recipient and package contents must be filed with the ABCC by January 31. | 6.25% Under Massachusetts law, all alcoholic beverages that have had the state excise paid on them are exempt from state sales tax. | $0.03 per gallon on cider with an ABV of 6% or less. $0.55 per gallon cider with an ABV greater than 6%. | Excise Tax: AB-DS Direct Shipper Tax Return Sales tax: ST-9; does not need to be filed for shipments of alcohol if Massachusetts excise tax has been paid on them. | Meets federal definition of wine. | https://www.mass.gov/how-to/apply-for-an-alcoholic-beverages-direct-wine-shipper-license-abcc | |||||||||||||||
24 | Michigan | Yes | Direct Shipper License | $100, renewed annually | 1,500 nine-liter cases of cider or wine per calendar year. No limit to how much a Michigan resident can receive per year. | A direct shipper may only sell domestically produced cider that they directly produce, bottle, or have made through a custom crush arrangement. All products sold to Michigan must have their labels registered with the LCC. Any label that has been registered for sale to Michigan wholesalers does not need to be re-registered for DtC sale. | Michigan requires DtC shippers to verify the age of anyone making a DtC order at the time of purchase. This entails either receipt of a copy of the purchaser’s ID or use of an approved third-party service. Michigan strictly prohibits sending any advertisements to minors for products they are not allowed to purchase. Before sending emails to Michigan residents, a winery must confirm, through a third-party service, that the email addresses in their lists do not belong to minors. | 6% | $.135 per liter | Excise Tax: LCC-3890 Excise Tax Return, due quarterly. This return must be accompanied with a report detailing the order-by-order invoice information for all shipments, including brand names shipped, quantity shipped, and price of the shipment Sales Tax: MI Sales and Use Tax Withholding Return | Meets federal definition of wine. | https://www.michigan.gov/-/media/Project/Websites/lara/lcc/Folder24/Direct_Wine_Shipper_License_Application_LCC-152.pdf?rev=33045bf6c19e4fef84ccda6f6dfa070c | ||||||||||||||
25 | Minnesota | Yes | None | 0 | No more than 2 nine-liter cases to any resident per year. | N/A | No license required | yes - see website | n/a | Sales tax: see website. Excise tax: n/a | falls within definition of "wine" | https://www.revenue.state.mn.us/remote-seller-faqs | ||||||||||||||
26 | Mississippi | No | ||||||||||||||||||||||||
27 | Missouri | Yes | Wine Direct Shipper License. Cider shipped DTC must be registered with the federal Trade and Tax Bureau according to Missouri law. Only cider that have a COLA issued by the TTB may be shipped DTC, which requires them to have an ABV greater than 7%. | Free, renewed annually by May 1 | 2 cases per individual per month. | Since ciders with an ABV of 7% are excluded from the federal Tax and Trade Bureau registration process, these products may not be shipped DtC into Missouri. Wineries may only sell DtC to Missouri residents ciders that were produced on the winery’s premises. | 4.225% plus local rates. Missouri does not require DTC shippers to collect and remit the state’s sales tax, nor does Missouri currently have economic nexus rules. As such, only DTC shippers with physical presence in the state have a sales tax liability. | $.42 per gallon | Excise Tax: Direct Shipper Combined Shipping and Excise Tax Return, due annually. This return must be accompanied with a report detailing the order-by-order invoice information. Sales tax: MO SUT Return, only required for DTC shippers located in Missouri. | Cider beverages included within the definition of wines. However, Missouri’s DTC wine shipping laws explicitly require that all products shipped DTC into the state have been properly registered with the federal Trade and Tax Bureau. | https://atc.dps.mo.gov/documents/forms/MO_829-A0005.pdf | |||||||||||||||
28 | Montana | Wine Only | Direct Shipment Endorsement | $50/yr | 18 cases per person per year | Required | "Table Wine" only, 7-16% ABV. | • "Table Wine" is allowed, but "Hard Cider" is excluded from the definition of wine. Products that do not fall under the hard cider definition may be shipped; i.e. cider >7% ABV. May also direct ship beer. • Out-of-state producers must also hold a Foreign Winery or Importer license; new applications may apply for both at the same time. • Must register labels with the MT DOR; is done electronically, no fee. • There is also a license to ship to retailers from out-of-state. | N/A | $0.27/liter | Monthly by the 15th | "Hard cider" means an alcoholic beverage that is made from the alcoholic fermentation of the juices of apples or pears and that contains not less than 0.5% of alcohol by volume and not more than 6.9% of alcohol by volume, including but not limited to flavored, sparkling, or carbonated cider. | https://tap.dor.mt.gov/_/ | |||||||||||||
29 | Nebraska | Yes for all alcohol products. | S1 Direct to Consumer Permit | $500, must be renewed by April 30 | 108 liters of cider per individual per year | All DTC shippers who are also selling their cider products into Nebraska though local wholesalers must provide notice to their Nebraska wholesalers, including a list of all brands they will will sell DTC. | 5.5%, plus local rates | $.95 / gallon | Excise Tax: 35-7080 Wine Shipment Report, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information. Sales tax: Form 10 SUT Return | falls within definition of "wine" | https://lcc.nebraska.gov/sites/lcc.nebraska.gov/files/142%20Direct%20Shipper%20Application_MAR%202017.pdf | |||||||||||||||
30 | New Hampshire | Yes for all alcohol products. | Direct Shipper Permit | $100, renewed annually. | 12 cases of wine per individual per year 27 gallons of beer per individual per year The limit on cider will depend on whether the cider meets the state’s definition of wine (fruit-based) or beer (malt-based). | There is one town in New Hampshire that prohibits the sale of alcoholic beverages, including by DTC shipping: Ellsworth | In lieu of excise or other taxes on DTC shipments, New Hampshire requires DTC shippers to collect and remit an 8% “markup” on all DTC sales they make to the state. This markup may be collected from the consumers at the time of purchase. | Direct Shipping Monthly Report: This reports sales from the previous month, including per-order summaries of customer information, package contents, and shipping data, as well as remitting the 8% markup tax. | See Volume Limit | http://www.gencourt.state.nh.us/rsa/html/XIII/178/178-27.htm | ||||||||||||||||
31 | New Jersery | Yes, under state's wine shipping rules. | All cideries must hold a license before selling DTC to New Jersey residents. Out-of-state cideries can apply for the Out-of-State Farm Winery License, while in-state wineries can ship DTC under their plenary or other manufacturing license. The Out-of-State Farm Winery License is only available to wineries producing less than 250,000 gallons of cider/wine per year. | The cost for the license ranges, depending on the size of the applicant cidery, from $63 for a cidery producing fewer than 1,000 gallons per year to $938 for a cidery producing from 50,000 up to 250,000 gallons annually. The license must be renewed annually. If the cidery has grown, the renewal fee will also rise to match the new production volume. | 12 cases per individual per year. | All cider sold into New Jersey must have their labels registered with the state. Ciders already registered for distribution through a New Jersey wholesaler do not need to be re-registered for DTC sale. However, when applying for DtC permission, the cidery must include a list of ciders it intends to sell DTC, which should include the Brand Registration number for any ciders that have them. | Licensed wineries are permitted to ship DtC only those ciders that the winery produces itself. | 6.625% | $0.15 per gallon on cider with an ABV of 7% or less $0.875 per gallon on cider with an ABV greater than 7% | Excise Tax: R-1-W Winery Tax Return, due every two months Sales tax: NJ ST-50 SUT Return | Falls within definition of wine. | https://wineinstitute.compliancerules.org/wp-content/uploads/2018/02/NJ_DTC_Statute-1.pdf | ||||||||||||||
32 | New Mexico | Yes; see Restrictions | Direct Wine Shippment Permit | $50, renewed annually. | 2 cases of cider per month. | May be shipped DTC by wine manufacturers and off-premises retailers located in Idaho, California, or New Mexico only, under the state’s wine shipping rules. | Not required to comply with the state’s licensing or tax requirements. | 5.125%, plus local rates. | $0.41 per gallon on cider with an ABV of 8.5% or less $0.45 per gallon on cider with an ABV greater than 8.5% | Excise Tax: RPD-41190 Liquor Excise Tax Return, due monthly Sales tax: CRS-1 Gross Receipts Return | Falls within federal definition of wine. | https://www.rld.nm.gov/alcohol-beverage-control/how-do-i/apply-for/ | ||||||||||||||
33 | New York | Yes; see Restrictions | Out-of-State Direct Shipper's License | $125/yr | No more than 36, 9 liter cases per year to a resident. | N/A | • Only ciders that also meet the definition of "wine" and the brand or trade name designates that the product is "wine" may be direct shipped. • Reciprocal state - wine can only be shipped from a state that allows NY wineries to ship to them. See website for list of states allowed. • ONLY wines produced by the permittee may be sold and shipped to consumers. | • Only cider classified as "wine" may be direct shipped. • Must register with the NY Department of Taxation and Finance for both a Certificate of Authority (for sales tax) and Distributor of Alcoholic Beverages (for excise taxes). | 4% + local | $0.30/gal | Sales tax quarterly by 20th Excise tax annually by 1/20 | "Cider" is from apples or other pome fruits, more than 3.2% but not more than 8.5% ABV; nothing has been added to increase the ABV; may be sweetened or flavored after fermentation with other fruits, etc.; may contain CO2. "Wine" is made from fruits, <24% ABV. If made from fruit other than grapes must be qualified with name of fruit; i.e. "Apple Wine". | https://sla.ny.gov/direct-wine-shipments#states-currently-approved-for-direct-wine-shipment | |||||||||||||
34 | Nevada | Yes for all alcohol products. | Once the shipper ships 200 cases of alcoholic beverages into Nevada per fiscal year (running from July 1-June 30), it must register with the state as a Certificate of Compliance holder. | Initial cost of $50, renewed each year that shipper ships more than 200 cases. | 12 cases per individual per year. | 6.85% plus local rates. Nevada does not require DTC shippers to collect and remit the state sales tax, so only DTC shippers with physical presence or economic nexus in Nevada (making over $100,000 in annual revenue in the state) have a sales tax liability. | $.70 per gallon | Excise Tax: LIQ-STC, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information. Sales tax: OS-114 SUT Return, only due for DtC shippers with nexus in Nevada. | falls within definition of "wine" | https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/LT_01_Certificate_of_Compliance_Application1.pdf | ||||||||||||||||
35 | North Carolina | Yes | Wine Shipper Permit | 0 | No more than 2 cases (18 liters) per month per person. | Required | Must notify NC wholesalers of intent to direct ship. | 4.75% + local | $0.2634/liter (<16% ABV) | Sales tax quartely by 20th Excise Tax annually by 1/15 Wine Shipper report quarterly by the 15th | falls within definition of "wine" | https://abc.nc.gov/Product/DirectWineShipper | ||||||||||||||
36 | North Dakota | Yes for all alcohol products. | Direct Shipping License | $50, renewed annually | 27 liters per individual per month. | 7% | $.50 per gallon | Excise Tax: Schedule H Excise Tax Report, due annually. This return must be accompanied with a report detailing the order-by-order invoice information. Sales tax: ND ST Return | falls within definition of "wine" | https://apps.nd.gov/tax/tap/_/#1 | ||||||||||||||||
37 | Ohio | Yes, under state's wine and beer shipping rules. | Type S Permit, which is only available to holders of a TTB-issued Basic Permit that produce under 250,000 gallons annually. All out-of-state shippers must also become licensed as an Out-of-State Supplier. | $25, renewed annually. Out-of-State Supplier permit is $100, renewed annually. | 24 cases per household per year. | All ciders sold in Ohio must have their labels registered with the state. Any ciders that are already registered for wholesale distribution in Ohio do not need to be re-registered for DtC sale, however. | DtC shippers are only permitted to ship ciders that they manufacture themselves. | Ohio requires DtC shippers to verify at the time of purchase that the customer is at least 21 years of age by using “bona fide” efforts, such as receiving a copy of their ID or using an online service. | 5.75% plus local rates | $0.24 per gallon on cider with an ABV of 6% or less. $0.32 per gallon on cider with an ABV greater than 6% . Sales to Cuyahoga County receive an additional $0.32 per gallon excise tax (wineries producing less than 500,000 gallons per year are exempted from all Ohio wine excise tax, except for the $0.02 per gallon Ohio Grape Fund tax). | Excise Tax: ALC-37 Tax Return, due annually. Sales tax: UST-1 Tax Return Shipping reports: DLC4231 Direct Shipper Report, due annually by March 1, providing order-by-order summary invoice information for the previous year’s shipments. | Cider is made from fermented real fruit and fruit juices, and from fruit-flavored fermented malts. | https://com.ohio.gov/wps/wcm/connect/gov/370e1ddb-92b5-4088-8f60-767dd2ac1104/LIQR_1614-S-1_S-2.pdf?MOD=AJPERES&CONVERT_TO=url&CACHEID=ROOTWORKSPACE.Z18_M1HGGIK0N0JO00QO9DDDDM3000-370e1ddb-92b5-4088-8f60-767dd2ac1104-nVLnQEN | |||||||||||||
38 | Oklahoma | Yes under state's wine shipping laws. | Direct Wine Shipper License | $300 initial cost, renewed for $150 annually. | 6 cases per individual per year. | 4.5% plus local rates | $.19 per liter | Excise Tax: Direct Shipper to Oklahoma Consumers Excise Tax Return, due annually. This return must be accompanied with a report detailing the order-by-order invoice information. Sales tax: SVU200005-A Vendor Use Tax Return | Meets federal definition of wine. | https://www.ok.gov/able/documents/Direct%20Wine%20Shipper.pdf | ||||||||||||||||
39 | Oregon | Yes | Direct Shipper Permit | $50/yr | no more than 2 cases, of not more than 9 liters, per month a resident | N/A | • Beer, wine and cider may be direct shipped. • Direct Shipper Permits may be granted to: - The manufacturer of the cider. - A person holding a license that authorizes the sale of cider produced only from fruit grown under the control of the licensee. - Retailers licensed for off-premise sales. • A bond may be needed. • There is also a license to ship to retailers from out-of-state. OR Wineries may sell/ship to consumers in OR without additional licensing. | N/A | "Cider": $2.60/barrel (31 gallons) Wine 14% & Under: $0.67/gal Wine Over 14%: $0.77/gal "Wine" has a small producer provision; not applicable to "cider". | Direct Shipper Statement & Schedule 12 (if applicable) filed quarterly by 20th Schedule 11 completed and kept by licensee. | Cider is made from the fermentation of the juice of apples or pears that contains not more than 8.5% alcohol by volume, including, but not limited to, flavored, sparkling or carbonated cider. | https://www.oregon.gov/olcc/LIC/Pages/direct_shipper_permit.aspx | ||||||||||||||
40 | Pennsylvania | Yes DTC shipping of cider with an ABV of 8.5% or less that is not labeled as a “wine” under the state’s DTC beer shipping rules. DTC shipping of beer in Pennsylvania is restricted only to parties that hold a wholesale or off-premises retail license in their home state; a beer production license that grants wholesaler or off-premises retail permissions is insufficient in itself to make the holder eligible for a DTC beer shipping license. | Direct Beer Shipper's License Only businesses that hold a Wholesaler or off-premises Retail license are eligible for this license. Businesses that hold a manufacturing license only are unable to get this license. | $250, renewed annually. | Direct Beer Shipper’s Licensees are limited to shipping no more than 192 ounces of cider per individual per month. Limit of no more than 96 ounces of any single specific cider brand per individual per year. | Higher ABV apple or pear “wines” may be shipped under Pennsylvania's wine shipping rules. | 6%, plus local rates | $.08 per gallon | Excise Tax: REV-1052 Report of Taxable Malt Beverages; must be accompanied by the Schedule A form. Sales Tax: Pennsylvania SUT form | Pennsylvania defines “ciders” as apple or pear based fermented alcoholic beverages with an ABV of 8.5% or less that are not labeled as a “fruit wine.” | https://www.lcb.pa.gov/Licensing/ResourcesForLicensees/Pages/How-To-Become-A-Direct-Wine-Shipper.aspx | |||||||||||||||
41 | Rhode Island | Yes, no license required. | Cideries may only ship ciders direct to consumers in Rhode Island when the Rhode Island resident was physically present at the cidery premises at the time of purchase. | Rhode Island permits residents of the state to personally import ciders that they purchased while physically present at a cidery’s licensed premises, both from cideries located in and outside of the state. To facilitate these sales, Rhode Island also permits the resident to have the cidery ship the purchased ciders 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 cidery to solicit or fulfill orders online or by phone from Rhode Island residents. | ||||||||||||||||||||||
42 | South Carolina | Yes, under state's wine and beer shipping rules. | All DTC shippers selling to South Carolina consumers must first receive an Out-of-State Wine Shipper License. In-state shippers are permitted to sell DTC to South Carolina residents under their Domestic Winery license. | $600, must be renewed every 2 years by the end of August. | 2 cases per individual per month. | 6%, plus local rates | $0.3042 per liter | Excise Tax: L-2166 Excise Tax Return, due annually. This return must be accompanied with a report detailing the order-by-order invoice information. Sales Tax: ST-3 SUT Return | Falls within definition of wine. | https://www.scstatehouse.gov/code/t61c004.php | ||||||||||||||||
43 | South Dakota | No | Ciders may not be shipped DTC under the state’s DTC shipping rules, even if the products are regulated by other agencies as a type of wine product. | Alcoholic beverages made from fermented apple or pear fruit or juice with an ABW of 10% or less. | ||||||||||||||||||||||
44 | Tennessee | No | Ciders may not be shipped DTC into Tennessee under the state’s DTC shipping rules, even if the products are regulated by other agencies as a type of wine product. | Same as malt beverages. | ||||||||||||||||||||||
45 | Texas | Yes | Out-Of-State Winery Direct Shipper’s Permit | $526/2 yr | Individual limit: No more than 9 gal/person/month or 36 gal/person/12 months Winery limit: No more than 35,000 gal/yr | N/A | ONLY wines/cider produced or bottled by the permittee may be sold and shipped to consumers | 6.25% | $0.204/gal (<14% ABV) | Sales tax quarterly by the 10th. Direct Shippers Report: If ship <5000 gal/yr: quarterly by the 15th If ship >5000 gal/yr: monthly by the 15th | falls within definition of "wine" | https://tabc.texas.gov/laws/texas_wine.asp | ||||||||||||||
46 | Vermont | Yes, under state's wine shipping rules. | Direct to Consumer License | $330, renewed annually | 12 cases per individual per year. | Cannot sell to dry regions, which currently are Maidstone, Athens, Baltimore, and Holland. | Only ciders produced by the license holder under their federal and home state production licenses may be sold DtC to Vermont residents. | 6% plus local rates | $.55 per gallon | Excise Tax: MVB-612 Tax Return, due semi-annually. This return must be accompanied with a report detailing the order-by-order invoice information. Sales Tax: SU-451 Return | falls within definition of "wine" | https://liquorcontrol.vermont.gov/sites/dlc/files/documents/Licensing/Forms/FILLABLE_Form_Manufacturer_Ship_Direct_to_Consumer.pdf | ||||||||||||||
47 | Virginia | Yes | Wine Shipper's License | $230/yr | No more than 2 cases, of not more than 9 liters, per month per person | Required | • Must notify VA wholesaler that you have applied for DTC license. • For taxes "cider" is made from the fermentation of apples or pears, with or without carbonation and: No more than 10% ABV if not chaptalized, No more than 7% ABV if chaptalized. | 5.3% + local | Cider: $0.08/liter Wine: $0.40/liter | Sales tax filed monthly by the 20th. Direct Shipper's Report filed monthly by 15th. | falls within definition of "wine" | https://www.abc.virginia.gov/licenses/get-a-license/industry-licenses/shippers-license | ||||||||||||||
48 | Utah | No, for all alcoholic beverages. | ||||||||||||||||||||||||
49 | Washington | Yes | Wine Out-Of-State Shipper to Consumer | $100/yr | None | N/A | Only cider produced by the licensee may be sold/shipped DTC. | • No fee if also hold COA (to ship to wholesalers). • There is also a license to ship to retailers from out-of-state. • WA Domestic Wineries may sell/ship to consumers in WA without additional licensing. | 6.5% + local | "Cider" $0.308135/gal Non-fortified: $0.867623/gal Fortified: $1.717076/gal | Sales: depends on tax liability Excise: monthly by the 20th | "'cider' means table wine that contains not less than one-half of one percent of alcohol by volume and not more than eight and one-half percent of alcohol by volume and is made from the normal alcoholic fermentation of the juice of sound, ripe apples or pears. 'Cider' includes, but is not limited to, flavored, sparkling, or carbonated cider and cider made from condensed apple or pear must." | https://lcb.wa.gov/licensing/apply-out-state-non-retail-license | |||||||||||||
50 | West Virginia | Yes, under the state's wine shipping rules. | Direct Shipper's License, renewed annually by July 1. | $150 to ship only cider with an ABV of 14% or less $250 to ship cider with ABV higher than 14%. DTC licensees must maintain a $10,000 tax bond. | 2 cases per individual per month. | All ciders being sold into West Virginia must have their labels registered with the state. Any ciders that have already been registered for distribution through a West Virginia wholesaler do not need to be re-registered for DTC sales. Supplier must send notice to the West Virginia Alcohol Control Board that already-registered ciders will now also be sold DTC into the state. | Cannot ship to dry counties, which currently are Brandonville and Calhoun County. | West Virginia requires all sales of alcohol to be accompanied by state-produced health notices. For each DTC sale made to a West Virginia resident, the shipper must send these notices to the resident (the notice can be send electronically at the time of purchase): https://abca.wv.gov/SiteCollectionDocuments/fetalalcoholchart.pdf https://abca.wv.gov/enforcement/Documents/BAC%20Chart.pdf | 11% plus local rates (includes standard 6% state sales tax and 5% alcohol municipal tax). | $0.2641 per liter | Excise Tax: WNE-02 Excise Tax Return, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information. Sales Tax: CST-200CU SUT Return, for reporting state sales tax; CST-270 Municipal Liquor/Wine Tax for reporting the alcohol municipal tax | Falls within the definition of wine. | https://abca.wv.gov/Documents/New2/Non%20Retail%20%20Wine%20License%20Application%202021%20Final%20v2.pdf | |||||||||||||
51 | Wisconsin | Yes, under the state's wine shipping rules. | Direct Wine Shipper's Permit | $200, renewed every 2 years. | 12 cases per individual per year. | 5% plus local rates | $0.0171 per liter on cider with an ABV of 7% or less. $0.06605 per liter on cider with an ABV greater than 7%. | Excise Tax: AB-130 Excise Tax Return and AB-135 Direct Shipping Schedule, due quarterly. Detailed order-by-order invoice information must be reported on the AB-135 schedule. Sales Tax: ST-12 SUT Return | Falls within the definition of wine. | https://www.revenue.wi.gov/DORForms/ab-123f.pdf | ||||||||||||||||
52 | Wyoming | Yes, under the state's wine shipping rules. | Out-of-State Wine Shipper's License | $50, renewed annually on July 1. | 36 cases per household per year. | Wyoming prohibits the DTC sale of any specific wine product (including cider) that has already been listed for sale in the state through the state control board. Any wine or cider (specific to bottle size) appearing on this list may not be sold DTC to Wyoming residents. | All DTC shippers that have economic nexus in Wyoming (making over $100,000 in annual revenue in the state) are required to collect and remit Wyoming sales tax on their sales to the state, at a 4% plus local rate. 12% markup is itself deemed as part of the listed price of the cider sold, and is therefore subject to the state sales tax. | Wyoming does not levy excise tax on DtC wine shipments. Instead the state imposes a 12% “markup” tax on all DtC shipments. This markup may be collected from the consumer at the time of purchase. | Excise Tax: Out-of-State Wine Shipper Tax Report, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information. Sales Tax: WY Sales Tax Return, due only by shippers with economic nexus in the state. | Falls within the definition of wine. | https://images.encompass8.com/Wyliq/S3Images/e8f2d7b8a4627517b445e09f08b74bd4.pdf | |||||||||||||||
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