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STATE SHIPPING LAWS: New Hampshire

Open Permit

Last Updated: May 14, 2024

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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, 2020

NEW 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 ⟶

View All New Hampshire Alerts View All Compliance Alerts

Licensing Forms

  • Direct Shipper Permit Application Requirements
  • Direct Shipper Permit Application

Reporting Forms

  • Monthly Direct Shipper Report Form D-006 (Rev. 04/2024)
  • Enforcement Portal User Guide - Registration & Online Filing Instructions

Statutes & Advisories

  • Industry Circular 2022-06 (DTC Monthly Reporting Requirements)
  • Pack & Ship/Fulfillment House Requirements
  • N.H. Rev. Stat. Ann. §178:27 Direct Shipper Law
  • Chapter 1100, Rules Relating to Direct Shipment (adopted 12-27-2019)
  • NH Hampshire Dry Towns and LImited Alcohol Sales List
  • Commission Order Regarding Powdered Alcohol
  • Direct Shipment of Powdered Alcohol Circular
  • Law Changes Relative to Shipment of Alcohol Direct to Consumers by Designated Licensees (RSA 178:27-b)

CONTACT INFORMATION

New Hampshire Liquor Commission
Division of Enforcement & Licensing
50 Storrs Street
Concord, NH 03301
Phone: (603) 271-8543
Fax: (603) 271-8424
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