Permit
DTC Permit
- Required: Yes
- Initial Fee: $300, $150 for subsequent renewals
- Expiration:Dec. 31st of each year
Sales Tax
- Required: No
Excise Tax
- Required: Yes
- Still Wine: $.55/gal
- Sparkling Wine: $.70/gal
Volume Limit
Limits per Winery
- Calendar year: 12 cases per person
Reporting
- Required:Yes
- Excise Tax: Monthly by the 20th
- Direct Shipment: Annually by Jan 31st
- Record Retention: At least 3 years
Product Requirements
Product Registration
- Required:No
Product Restrictions
- ONLY wines produced by or for the licensee and marketed under a different label owned by or registered to the licensee may be sold and shipped DTC.
Additional Information
The new DTC permit statute became effective on January 1, 2015. Under the new permit law, a winery holding a federal basic permit may obtain a Direct Wine Shipper License and ship up to 12 cases of wine per year to an adult resident of Massachusetts for personal use.
- The initial license fee is $300, with subsequent renewals costing $150 annually.
- Direct shippers are required to register with the MA Department of Revenue to pay excise tax. MA does not impose sales tax on wine sales for off-premises consumption.
- Registration with the Department of Revenue and the filing of tax returns can be completed online using MassTaxConnect.
- Wineries may NOT engage in any “sales activities” before their license is approved by the ABCC.
- Direct Shipments shall be clearly labeled with words that indicate that the package contains alcohol and that the signature of a person, age 21 years or older, is required for delivery.
New Massachusetts DTC Requirement
November 1, 2024Massachusetts allows licensed wineries, but not retailers to direct ship wine to consumers. To improve the state’s Alcoholic Beverages Control Commission’s ability to enforce the restriction on retailer shipping, Massachusetts passed a new law (HB 4698) that defines “brand name” for the purposes of direct-to-consumer shipping. Beginning Nov. 6, 2024, a winery holding a direct … Read More ⟶
CONTACT INFORMATION
Massachusetts Alcoholic Beverages Control Commission
95 Fourth Street, Suite 3
Chelsea, MA 02150-2358
Phone: (617) 727-3040
Fax: (617) 727-1258
95 Fourth Street, Suite 3
Chelsea, MA 02150-2358
Phone: (617) 727-3040
Fax: (617) 727-1258
