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STATE SHIPPING LAWS: Alabama

Open Permit

Last Updated: July 3, 2023

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Permit

DTC Permit
  • Required: Yes
  • Fee: $200 plus one-time $50 fee, $150 for subsequent renewals
  • Expiration:Sept. 30th of each year

Sales Tax

Simplified Sellers Use Tax (SSUT)
  • Required: Yes
  • SSUT:8%
  • Local:No
  • Tax on Shipping:No

Excise Tax

  • Required: Yes
  • Table Wine ≤ 16.5%: $.38/liter
  • Table Wine > 16.5%: $2.42/liter

Volume Limit

Limits per Winery
  • 12-month period:12 cases per person

Reporting

  • Required:Yes
  • Sales Tax: Filing frequency based on annual tax liability
  • Excise Tax: Quarterly- by the first day of the month following the month after each quarter
  • Direct Shipment: Quarterly- by the first day of the month following the month after each quarter
  • Record Retention:at least 3 years

Product Requirements

Product Registration Required
  • Registration Fee: No Fee
  • Expiration: Does not expire

Labels approved for wholesale sales also approved for DTC. Submit listing of previously approved products.

Product Restrictions

1. Licensee may only ship wine of their own production;
2. wine produced for licensee under written contract existing at time of shipment by a winery holding a federal basic permit; or
3. exclusively produced and bottled for licensee by a winery holding a federal basic permit.

Additional Information

Effective on Aug. 1, 2021, wineries that obtain a Direct Wine Shipper License that allows the license holder to ship up to 12 cases per year to a resident of Alabama.  during a twelve-month period. There is an initial application fee of $200 with subsequent renewals costing $150 per year.

  • Starting in Nov. 2021, background checks are not required for applicants for direct wine shipper and fulfillment center licenses.
  • Registration with the Alabama Secretary of State’s office is not a requirement for wholly out-of-state applicants for direct shipper licenses.
  • Licensed direct shippers are required to submit quarterly reports and excise tax to ABC, and register with the Department of Revenue to collect and remit all state and local sales or use taxes and excise taxes. Out-of-state wineries may apply for a Simplified Sellers Use Tax (SSUT) account and collect and remit the flat 8% rate on sales shipped to consumers.
  • A Direct Wine Shipper licensee may utilize the services of a fulfillment house that has obtained a Wine Fulfillment Center License.
  • A winery that wishes to ship wine produced by the licensee or for the licensee, under a written contract, with another manufacturer that holds a federal basic wine manufacturing permit must submit a copy of the contract with the Direct Wine Shipper license application.
  • The licensee must ensure that all containers of wine shipped directly to Alabama residents in are conspicuously labeled with the words: “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”

AL ABC Board Simplifies DTC Application Process

July 13, 2023

The Alabama ABC Board has published a new Direct Wine Shipper pre-application and required document checklist. The new forms require less information and provide for a simpler application process. Changes of primary consequence include: The removal of the requirement to provide proof of liquor liability insurance for all applicants. Only individuals with 10% or more … Read More ⟶

View All Alabama Alerts View All Compliance Alerts

Licensing Forms

  • How to Apply for a Direct Wine Shipper License
  • Direct Shipment / Wine Fulfillment Checklist (Rev. 06/23)
  • Direct Shipment / Wine Fulfillment Pre-Application (Rev. 08/23)
  • Membership Affidavit (Less than 10% Interest)
  • Direct Wine Shipper Brand Label Registration (for Direct Wine Shippers Only)
  • How to Apply for Brand / Label Approval
  • Register for Sales & Use Tax or Simplified Sellers Use Tax account

Reporting Forms

  • Direct Wine Shipper Excise Tax Forms, Rev. 2/22
  • Sales and Use Tax Reporting

Statutes & Advisories

  • Act 2021-419 (HB 437) effective Aug. 1, 2021
  • NOTICE Tax Guidance for Alcoholic Beverage Delivery, Wine Festivals, Direct Wine Shippers, Direct Wine Sales, Aug. 20, 2021
  • Simplified Sellers Use Tax Overview
  • §28-3A-6.1. Direct shipment of wine by a manufacturer
  • §28-3A-6.2. Wine fulfillment center license.

CONTACT INFORMATION

Alabama Alcoholic Beverage Control Board
2715 Gunter Park Drive West
Montgomery, AL 36109
Phone: (334) 271-3840
Fax: (334) 277-2150
Alabama Department of Revenue
50 North Ripley Street
Montgomery, AL 36104
Phone: 334-242-1490
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