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STATE SHIPPING LAWS: Maine

Open Permit

Last Updated: April 8, 2025

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Permit

DTC Permit
  • Required: Yes
  • Fee: $300 initial permit, $50 for renewals
  • Expiration:1 yr from issue date

Sales Tax

  • Required: Yes
  • State:5.50%
  • Local:No
  • Tax on Shipping:No

Excise Tax

  • Required: Yes
  • Table Wine: $.60/gal
  • Sparkling Wine: $1.24/gal
  • Fortified Wine: $1.24/gal

Volume Limit

Limits per Winery
  • Calendar year:12 cases per recipient address

Reporting

  • Required:Yes
  • Sales Tax: Quarterly by the 15th
  • Excise Tax: Quarterly by the 15th
  • Direct Shipment: Quarterly by the 15th

Product Requirements

Identify Labels for Direct Shipment
  • Submit list of all product labels to be shipped to consumers at the time of application
Product Restrictions
  • ONLY wines produced by or for the licensee, owned by licensee or sold under the winery name of the licensee may be shipped DTC
  • “Wine coolers” may NOT be shipped DTC
  • “Containers less than 250ml may NOT be shipped DTC

Additional Information

A Direct Shipper License is required for making on-site and off-site direct shipments to Maine consumers. The license fee for first-time applicants is $200, plus an additional one-time $100 registration fee with subsequent renewals costing $50. Wineries must have applied for and received a Retailers Certificate from the Maine Revenue Service to avoid any delay in the processing of their application and issuance of their liquor license. Limited Liability Companies, Limited Partnerships and Corporations must complete and submit the Supplementary Corporate Questionnaire with their license application and the application must be signed by the Owner or Corporate Officer.

  • A direct shipper shall label each package to be shipped in accordance with this section so that it conspicuously reads “CONTAINS ALCOHOL: SIGNATURE OF A PERSON 21 YEARS OF AGE OR OLDER IS REQUIRED FOR DELIVERY.”

Navigating Maine’s New Licensing and Reporting Requirements

September 3, 2024

Two important pieces of legislation became effective in Maine on Aug. 9, 2024, that will impact the way wineries report certain information to the state. The areas covered are ownership disclosure and direct shipment reporting and the imposition of new requirements on fulfillment houses that provide shipping and logistics services on behalf of a winery … Read More ⟶

View All Maine Alerts View All Compliance Alerts

Licensing Forms

  • Direct Shipper License Application - apply online
  • Instructions Direct Shipper Application
  • Online Application for Sales Tax Registration

Reporting Forms

  • How to File Shipment and Excise Tax Reports
  • File Quarterly Shipment and Excise Tax Reports Online
  • Maine Sales, Use and Service Provider Tax Filing System
  • Maine Sales & Use Tax Forms

Statutes & Advisories

  • MRS Title 28-A §1403-A. Direct Shipment of Wine
  • Guidance on Direct Shipment Reporting and Registration Requirements - 8/8/24
  • Guidance on Ownership Disclosure Requirements - 8/9/24

CONTACT INFORMATION

Maine Bureau of Alcoholic Beverages & Lottery Operations
Division of Liquor Licensing and Enforcement
8 State House Station
Augusta, ME 04333-0008
Phone: (207) 624-7220
Fax: (207) 287-3434
Maine Revenue Services
PO Box 1057
Augusta, ME 04332-1065
Phone: (207) 624-9693
Fax: (207) 287-6628
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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.
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