Permit
DTC Permit
- Required: Yes
- Fee: $330
- Expiration:April 30th of each year
Sales Tax
- Required:Yes
- State:6%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine: $0.55/gal
Volume Limit
Limits per Winery
- Calendar Year: 12 cases per person
Reporting
- Required:Yes
- Sales Tax:Department determines filing frequency for each taxpayer
- Excise Tax: Monthly or Quarterly by the 25th
- Direct Shipment:Semi-Annually by the 15th
- Record Retention:At least 5 years
Product Requirements
Product Restrictions
- ONLY vinous beverages produced by the licensee may be sold and shipped to consumers
- Direct shipment of wine over 16% ABV prohibited
Additional Information
Wineries with approved direct-to-consumer permits are allowed to ship up to 12 9-liter cases of wine to each consumer in Vermont in any calendar year.
- Wine may not be shipped into municipalities voted as dry – Baltimore is the only dry town. Note that Baltimore and Athens share zip code 05143. As per a town vote on March 4, 2024, Athens is no longer dry.
- Beginning July 1, 2016, the tax is paid monthly or quarterly, depending on the amount of tax due. If less than $2,000. was remitted for the previous year, you may file on a quarterly basis. Otherwise, returns must be filed monthly.
- Direct shipment reports are to be filed semi-annually with the Division of Liquor Control.
- FedEx approved VT for direct shipping in 2006 and UPS began accepting shipments destined for Vermont from approved wine shippers on April 2, 2018.
- A holder of any shipping license granted pursuant to this section shall: ensure that all containers of alcoholic beverages shipped under this section are clearly labeled: “contains alcohol; signature of individual age 21 or older required for delivery.”
Vermont Online Licensing Portal & Changes for Filing DTC Report Due Jan. 15
December 15, 2022The Vermont Department of Liquor and Lottery launched a new online licensing portal on Aug. 29, 2022. Paper applications are no longer accepted by the department. All applications for new licenses and renewals of existing licenses must be submitted through the new portal. In addition, wineries licensed to ship direct to consumers (DTC) in Vermont … Read More ⟶
CONTACT INFORMATION
Vermont Department of Liquor and Lottery
Division of Liquor Control
1311 VT US Route 302, Suite 100
Barre, VT 05641
Phone: (802) 828-2339
Fax: (802) 828-1031
Division of Liquor Control
1311 VT US Route 302, Suite 100
Barre, VT 05641
Phone: (802) 828-2339
Fax: (802) 828-1031
Agency of Administration
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633
Phone: (802) 828-2551
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633
Phone: (802) 828-2551
