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.”
Alabama Releases DTC License Application Forms for Wineries and Fulfillment Houses
August 19, 2021The Alabama ABC Board has released its new DTC pre-application form and required document checklist for obtaining licenses to become a direct wine shipper or wine fulfillment center. The forms are complex and Wine Institute is currently working with the ABC Board to see if some of the requirements can be streamlined to simplify the application process. … Read More ⟶
CONTACT INFORMATION
Alabama Alcoholic Beverage Control Board
2715 Gunter Park Drive West
Montgomery, AL 36109
Phone: (334) 271-3840
Fax: (334) 277-2150
2715 Gunter Park Drive West
Montgomery, AL 36109
Phone: (334) 271-3840
Fax: (334) 277-2150
