Permit
DTC Permit
- Required: Yes
- Fee: $200 plus $500 new application fee or $300 renewal fee
- Expiration:bienially on Dec. 31st
- Bond:No
see “ALASKA DTC UPDATE, Feb. 9, 2024” compliance alert!
Sales Tax
- Required: No
Alaska does not have a state sales tax.
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 state is in the process of developing new rules governing Manufacturer Direct Shipment License which impacts wineries and other types of alcoholic beverage manufacturers becoming licensed prior to the program rules being finalized. Before applying for the new license, please read the linked compliance alert.
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 to the person submitting the order on fetal alcohol syndrome and fetal alcohol effects resulting from a woman’s consumption of alcohol during pregnancy.
Alaska DTC Update, Feb. 9, 2024
February 9, 2024As previously reported, Alaska is in the process of developing new rules governing Manufacturer Direct Shipment Licenses (MDSL) which impacts wineries and other types of alcoholic beverage manufacturers becoming licensed prior to the program requirements being finalized. On Jan 30th, the Alaska Alcohol & Marijuana Control Office’s (AMCO) Alcohol Board approved a new draft of … Read More ⟶