- 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
- 12 cases per person per calendar year
- 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.”
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 ⟶
Division of Enforcement & Licensing
PO Box 1795
Concord, NH 03302-1795
Phone: (603) 271-8543
Fax: (603) 271-8424