Wine Institute
Wine Institute
  • Home
  • About
    • The Collaboration
    • Wine Institute Membership
    • Contact
  • DTC Shipping
    • DTC Shipping Map
    • Off-Site Direct Shipping Summary
    • Tax Lookup Tool
  • Wholesale
  • Resources
    • Compliance Alerts
    • Shipping Laws FAQs
    • State Shipping Background
    • State Control Directory
    • State Legislatures
    • State Excise Tax Rates on Wine
    • Volume Converter
    • FedEx Membership Benefits
    • Free the Grapes
    • Glossary

STATE SHIPPING LAWS: Alaska

Open Permit

Last Updated: August 19, 2024

Print Friendly, PDF & EmailPrint

Permit

Manufacturer Direct Ship License
  • Required: Yes
  • Fee: $200 plus $500 new application fee or $300 renewal fee
  • Expiration:bienially on Dec. 31st
  • Bond:No

Sales Tax

AK does not have a state sales tax.
  • Required: No

 

Excise Tax

Wine Excise Tax
  • Required: Yes
  • Wine: $2.50/gal

Volume Limit

Limits per Winery
  • Transaction:18L/purchaser
  • Calendar year: 108L/purchaser

Reporting

Reporting Requirements
  • Required:Yes
  • Excise Tax Return: Monthly by the last day of the following month
  • Record Retention: At least 2 years

Product Requirements

Product Registration
  • Required: No

Additional Information

The final rules governing direct-to-consumer wine shipments to Alaska will become effective Aug. 23, 2024. The new rules replace the interim rules that wineries were unable to comply with and now mirror the SB 9 statutory requirements.

Alaska SB 9 – Requirements for DTC license (Sec. 04.09.370) effective January 1, 2024

  • Creates a new manufacturer direct shipment license costing $200 biennially
  • Copies of state license and TTB basic permit must be submitted with the application
  • Prohibits shipments to an address with a zip code in a dry local option area
  • The license holder cannot sell more than 18 liters of wine to a purchaser in one transaction or more than 108 liters of wine to a purchaser in a calendar year. (There is no production cap for wine.)
  • Common Carriers must be approved by the ABC board.
  • DTC shipments are subject to the state excise tax. Monthly reports and payments must be submitted to the Department of Revenue (DOR).
  • Provide written or electronic information on fetal alcohol syndrome and fetal alcohol effects resulting from a woman’s consumption of alcohol during pregnancy to the person submitting the order and the named recipient of the shipment, if not the same person as the person submitting the order.
  • The licensee must verify that the person submitting the order is at least 21 years of age using an age verification service or other method, and that the named recipient of the shipment, if not the same person as the person submitting the order, is at least 21.
  • The shipment label must include the name of the licensee.

 

Alaska’s Final DTC Rules Effective Aug. 23, 2024

August 19, 2024

The long-awaited final rules governing direct-to-consumer wine (DTC) shipments to Alaska will become effective Aug. 23, 2024. The new rules replace the interim rules that wineries were unable to comply with and now mirror the SB 9 statutory requirements that were the culmination of more than a decade’s worth of work by Wine Institute. Here … Read More ⟶

View All Alaska Alerts View All Compliance Alerts

Licensing Forms

  • Manufacturer Direct Shipment License Application Instructions
  • MDSL Application - online only
  • DOR Alcoholic Beverage Tax License Application

Reporting Forms

  • File Monthly Returns - Alaska Tax Division Revenue Online

Statutes & Advisories

  • 3 AAC 305.347 Shipments from a MDSL effective 8.23.24
  • SB 9 (MDSL license requirements), effective 1/1/2024
  • Approved Common Carrier List
  • Alcohol Local Option Areas
  • Fetal Alcohol Syndrome Disorder (FASD) Links
  • Alcoholic Beverages Tax FAQ

CONTACT INFORMATION

Alaska Alcohol & Marijuana Control Office
550 West 7th Avenue Ste 1600
Anchorage, AK 99501
Phone: (907) 269-0350
Fax: (907) 263-5930
Tax Division
Alaska Department of Revenue
P.O. Box 110420
Juneau, AK 99811-0420
Phone: 907-465-2320
Wine Institute Logo
The information contained on this site is a result of a partnership between Wine Institute and Avalara.
Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
Wine Institute prohibits discrimination in its programs on the basis of race, color, national origin, sex, religion, age, disability and marital or familial status. Persons with disabilities who require alternative means of communication of program information (Braille, large print, audiotape, etc.) should contact communications@wineinstitute.org
Privacy Policy   © 2025 Wine Institute
Wine Institute
Top
x