Last Updated: February 25, 2018

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
  • 12 cases per person per year

Reporting

  • Required:Yes
  • Excise Tax: Monthly by the 20th
  • Direct Shipment: Annually by Jan 31st
  • Record Retention: At least 3 years

Product Requirements

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.

Direct-to-Consumer Shipping Updates: IL, LA and MA

September 21, 2016

Illinois On Aug. 26, 2016, Illinois Governor Bruce Rauner signed legislation (“SB 2989”) into law that establishes strict penalties for direct wine shipping violations and imposes new reporting requirements on common carriers and fulfillment houses related to direct wine shipping. Under the new law, the holder of an IL Wine Shipper license will be required … Read More ⟶

CONTACT INFORMATION

Massachusetts Alcoholic Beverages Control Commission
239 Causeway Street
Suite 200
Boston, MA 02114-2130
Phone: (617) 727-3040
Fax: (617) 727-1258
Massachusetts Department of Revenue
Excise Tax Unit
PO Box 7012
Boston, MA 02204
Phone: (617) 887-5120