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STATE SHIPPING LAWS: Maine

Open Permit

Last Updated: February 25, 2018

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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 and/or Fortified Wine: $1.24/gal

Volume Limit

Limits per Winery
  • 12 cases per address per calendar year

Reporting

  • Required:Yes
  • Sales Tax: Quarterly by the 15th
  • Excise Tax: Annually by Jan 30th
  • Direct Shipment: Annually by Jan 30th

Product Requirements

Identify Labels for Direct Shipment
  • Submit list of all product labels to be shipped to consumers in the State of Maine at the time of application
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers
  • Wine may NOT be shipped in containers that are smaller than 750ml

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.”

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶

View All Maine Alerts View All Compliance Alerts

Licensing Forms

  • Direct Shipper License Application
  • Instructions Direct Shipper Application
  • Corporate Information Required for Business Entities
  • Application for Sales Tax Registration (Form to be submitted via mail)
  • Application for Sales Tax Registration (online version)
  • Direct Shipper License Renewal

Reporting Forms

  • Direct Shipper Sparkling and Fortified Excise Tax Report (12/2016)
  • Direct Shipper Sparkling & Fortified Wine Shipments (12/2016)
  • Direct Shipper Table Wine Excise Tax Report (12/2016)
  • Direct Shipper Table Wine Shipments (12/2016)
  • 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

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) 287-4472
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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