- Required: Yes
- Fee: $100
- Expiration:1 yr from issue date
Percentage Mark-Up Required
- Mark-Up Fee:8.00%
New Hampshire does not have a sales tax.
- Required: No
Limits per Winery
- Calendar Year:12 cases per person
- Tax Return: Monthly by the 15th
- Direct Shipment: Monthly by the 15th
- Record Retention: At least 3 years
- Required: No
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.
- 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.”
States Enforce DTC RulesFebruary 6, 2020
The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California … Read More ⟶
Division of Enforcement & Licensing
50 Storrs Street
Concord, NH 03301
Phone: (603) 271-8543
Fax: (603) 271-8424