Last Updated: February 25, 2018


DTC Permit
  • Required: Yes
  • Fee: $100
  • Expiration:1 yr from issue date

Sales Tax

Percentage Mark-Up Required
  • State:8.00%
  • Local:No
  • Tax on Shipping:No

Excise Tax

  • Required: No

Volume Limit

Limits per Winery
  • 12 cases per person per calendar year


  • Required:Yes
  • Tax 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 on the retail price of wine shipped to consumers to the NH Liquor Commission. NH does not impose an excise tax or a sales tax on wine.

  • The direct shipment of powdered alcohol products are prohibited.
  • Direct shipments to the following dry town are prohibited: 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.”

No More Dry Towns in Connecticut, Only Two in New Hampshire

May 19, 2015

Towns in Connecticut and New Hampshire have approved alcohol sales, increasing consumer access to direct wine shipments. Last fall voters in Bridgewater, the last dry town in Connecticut, repealed the ban on alcohol sales that had been in effect since the 1930’s. With the alcohol ban no longer an issue, licensed direct shippers can ship … Read More ⟶


New Hampshire Liquor Commission
Division of Enforcement & Licensing
PO Box 1795
Concord, NH 03302-1795
Phone: (603) 271-8543
Fax: (603) 271-8424