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STATE SHIPPING LAWS: Connecticut

Open Permit

Last Updated: September 30, 2021

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Permit

DTC Permit
  • Required:Yes
  • Fee:$315, plus one-time $100 fee
  • Expiration:1 yr from issue date
  • Bond:Yes

Sales Tax

  • Required:Yes
  • State:6.35%
  • Local:No
  • Tax on Shipping:Yes

Excise Tax

  • Required:Yes
  • Still Wine: $.79/gal
  • Still Wine-Produced by Small Wineries: $.20/gal
  • Sparkling Wine: $1.98/gal
  • Fortified Wine: $1.98/gal

Volume Limit

Limits per Winery
  • 2 cases per person every 2 months

Reporting

  • Required:Yes
  • Sales Tax: Last day of each month
  • Excise Tax: Last day of each month
  • Direct Shipment: Last day of each month
  • Record Retention: At least 3 years

Product Requirements

Label Registration Required
  • Labels approved for wholesale distribution are also approved for direct-to-consumer
  • $200 per label for a 3-year period
Product Restrictions
  • ONLY wines manufactured by the permittee on the permitted premises may be sold and shipped to consumers

Additional Information

An Out-of-State Shipper’s Permit is required for on-site and off-site sales to consumers in CT.

  • Applicants must file a Surety Bond (Form OR-131) with Department of Revenue Services (DRS). The amount of the bond is $500 for a winery that produces not more than 100,000 gallons, otherwise, the amount of the bond is $2000.
  • Applicants must register with DRS for a Sales Tax Permit online (Form Reg 1) and then complete Reg-1 Addendum D to register for an Alcoholic Beverages Tax account. There is a $100 fee for registering to collect sales and use tax.
  • Wineries that produce not more than 55,000 gallons of still wine during a calendar year may apply for a Small Winery Certificate (File Form REG-15). The excise tax rate on still wine 21% or less produced by a winery to which a Small Winery Certificate has been issued is 20¢ per wine gallon (rather than the regular tax rate of 79¢).
  • The permit holder must submit a report detailing sales and shipments to CT consumers to the Department of Consumer Protection.
  • When advertising or offering wine for direct shipment to a consumer in this state via the internet or any other on-line computer network, the manufacturer must clearly state its liquor permit number.
  • SB 647 amended Conn. Gen. Stat. §30-18a to prohibit sales of wine below cost by permittees, effective July 1, 2019.
  • Wine sold and shipped directly to a person must be shipped in containers that are conspicuously labeled with the words: “Contains alcohol: Signature of person 21 years of age or older required for delivery.”

No More Dry Towns in Connecticut, Only Two in New Hampshire

May 19, 2015

Towns in Connecticut and New Hampshire have approved alcohol sales, increasing consumer access to direct wine shipments. Last fall voters in Bridgewater, the last dry town in Connecticut, repealed the ban on alcohol sales that had been in effect since the 1930’s. With the alcohol ban no longer an issue, licensed direct shippers can ship … Read More ⟶

View All Connecticut Alerts View All Compliance Alerts

Licensing Forms

  • SN 2005(6) Legislation Affecting the Direct Shipment of Wine to State Residents
  • Application for Out-of-State Shipper’s Permit
  • Liquor Brand Label Registration Application and Instructions (paper)
  • Liquor Brand Label Application (online)
  • Liquor Brand Label Registration Amendment Form
  • Register Online for Sales and Use Tax (Reg. 1)
  • REG-1 Addendum D, Alcoholic Beverages Tax (Rev. 2/22)
  • Application for Small Winery Certificate - REG 15 (annual production less than 55,000 gallons during the preceding calendar year)
  • Form OR-131 Instructions for Preparing a Surety Tax Bond

Reporting Forms

  • Alcoholic Beverage Tax Return, Form O-255- for periods on or after 10/01/2019
  • Alcoholic Beverages Tax Return, Form O-255 - File Online
  • Report of Alcoholic Beverages Shipped into Connecticut (Form AU-933)
  • Report of Alcoholic Beverages Shipped into Connecticut (File Online)
  • Sales and Use Tax Return (OS-114)
  • Sales and Use Tax Return (OS-114; File Online)
  • Instructions for Filing Sales and Use Tax Return & Managing Account

Statutes & Advisories

  • DRS Requirements for Direct Shipment of Wine to CT Consumers
  • Alcoholic Beverage Tax Registration & Filing
  • SN 2019(3) 2019 Legislative Changes Affecting the Alcoholic Beverages Tax
  • DCP Announces Online Application for Registering New Liquor Brands (11-2-2018)
  • Sec. 30-18a. Out-of-state winery shipper's permit for wine.
  • Annual Renewal Notifications to be Emailed Nov. 8, 2021

CONTACT INFORMATION

Connecticut Department of Consumer Protection
Liquor Control Division

450 Columbus Boulevard, Suite 901
Hartford, CT 06103
Phone: (860) 713-6210
Fax:(860) 706-1208
Email: dcp.liquorcontrol@ct.gov
Department of Revenue Services
450 Columbus Blvd., Ste. 1
Hartford, CT 06103
Phone: (860) 297-5962
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