Last Updated: September 27, 2021

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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

  • Required: Yes
  • State:4%
  • Local:Yes
  • Tax on Shipping:No

Excise Tax

  • Required: Yes
  • Table Wine ≤ 16.5%: $.45/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.

  • 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.
  • Wineries that wish to apply for a licensee are required to register with the Alabama Secretary of State to do business in Alabama and obtain a Certificate of Existence. A registered agent in the State of Alabama must be named on the Application for Registration.
  • Registration with the Alabama Secretary of State as a foreign business establishes nexus in the state of Alabama for Business Privilege Tax. Therefore, businesses must register the entity with DOR for a business privilege tax account and file annual reports.
  • 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.”
View All Alabama Alerts View All Compliance Alerts

Licensing Forms

Reporting Forms

Statutes & Advisories

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
Alabama Secretary of State
Business Services Division
770 Washington Avenue, Suite 580
Montgomery, AL  36104
Phone: 334-242-5324