Permit
DTC Permit
- Required: Yes
- Fee: $100
- Expiration:1 yr from issue date
Sales Tax
Percentage Mark-Up Required
- Mark-Up Fee:8.00%
New Hampshire does not have a sales tax.
Excise Tax
- Required: No
Volume Limit
Limits per Winery
- Calendar Year:12 cases per person
Reporting
- Required:Yes
- Fee Return: Monthly by the 15th
- Direct Shipment: Monthly by the 15th
- Record Retention: At least 3 years
Product Requirements
Product Registration
- Required: No
Additional Information
A Direct Shipper Permit is required to ship wine to consumers in New Hampshire. A winery must submit a copy of their TTB winery permit and a copy of their Certificate of Authority from their state of domicile Secretary of State or appropriate governing authority. Direct shippers must pay an 8% mark-up fee on the retail price of wine shipped to consumers to the NH Liquor Commission. NH does not impose an excise or sales tax on wine.
- Direct Shipper permittee monthly reports and/or fees must be received by the Division no later than the 15th.
- The direct shipment of powdered alcohol products are prohibited.
- Direct shipments to dry towns are prohibited. The only dry town is Ellsworth.
- There is an annual Aggregate Volume Limit of 600 liters. If a direct shipper wants to ship more than 600 liters (800 750-ml bottles) of the same brand into NH during a calendar year the shipper must offer to sell a matching amount to the NH Liquor Commission.
- A direct shipper may ship directly to New Hampshire consumers over 21 years of age or licensees in packages clearly marked “Alcoholic Beverages, adult signature (over 21 years of age) required.”
New DTC Reporting Requirements in New Hampshire & Kansas
February 6, 2020NEW HAMPSHIRE The State of New Hampshire has amended its rules relating to direct shipment to require any direct shipper permittee that uses the services of a fulfillment house to ship wine directly to NH consumers to include the name and address of the fulfillment house on their monthly report. In addition, direct shippers must … Read More ⟶
CONTACT INFORMATION
Division of Enforcement & Licensing
50 Storrs Street
Concord, NH 03301
Phone: (603) 271-8543
Fax: (603) 271-8424