- Required: Yes
- Initial Fee: $300, $150 for subsequent renewals
- Expiration:Dec. 31st of each year
- Required: No
- Required: Yes
- Still Wine: $.55/gal
- Sparkling Wine: $.70/gal
Limits per Winery
- Calendar year: 12 cases per person
- Excise Tax: Monthly by the 20th
- Direct Shipment: Annually by Jan 31st
- Record Retention: At least 3 years
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.
State-by-State COVID-19 Guidance for ABC LicenseesApril 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 ⟶
95 Fourth Street, Suite 3
Chelsea, MA 02150-2358
Phone: (617) 727-3040
Fax: (617) 727-1258
Excise Tax Unit
PO Box 7012
Boston, MA 02204
Phone: (617) 887-6367