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STATE SHIPPING LAWS: Maine

Open Permit

Last Updated: June 5, 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

Product Reg. & Restrictions
  • Submit list of labels to be shipped DTC
  • ONLY wines produced by or for the licensee, owned by licensee or sold under the winery name of the licensee may be shipped
  • “Wine coolers” may NOT be shipped DTC
  • Containers < 250ml may NOT be shipped DTC
Bottle Bill Registration
  • Required:Yes, effective 7/1/25

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.

Effective July 1, 2025, wine containers shipped to consumers in Maine under a wine direct shipper license will be added into Maine’s bottle bill program. See linked DEP guidance under Statutes & Advisories and alert below for more details.

DTC Licensees Must Comply with Maine Bottle Bill Law by July 1

June 5, 2025

Effective July 1, 2025, wine containers shipped to consumers in Maine under a wine direct shipper license will be added into Maine’s bottle bill program. Wine containers distributed through the three-tier system in Maine are already included in the bottle bill program. Further updates to Maine’s beverage container redemption were made with LD 1909 (2023 … 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
  • DEP Notice to DTC Licensees Regarding Bottle Bill Program - June 4, 2024
  • Commingling Group Contact Information (Bottle Bill Compliance)

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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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.
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