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
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-premise 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.
Increased Enforcement of Age Verification for DTC Sales
July 1, 2022Members are advised that the Massachusetts Alcoholic Beverages Control Commission (ABCC) is conducting minimum purchase age compliance checks on DTC license holders through the end of the calendar year. Many other states have also made DTC shipping laws and regulations an enforcement priority and are conducting active investigations. The best practice for consumer age verification … 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
