Wine Institute
Wine Institute
  • Home
  • About
    • The Collaboration
    • Wine Institute Membership
    • Contact
  • DTC Shipping
    • DTC Shipping Map
    • Off-Site Direct Shipping Summary
    • Tax Lookup Tool
  • Wholesale
  • Resources
    • Compliance Alerts
    • Shipping Laws FAQs
    • State Shipping Background
    • State Control Directory
    • State Legislatures
    • State Excise Tax Rates on Wine
    • Volume Converter
    • FedEx Membership Benefits
    • Free the Grapes
    • Glossary

STATE SHIPPING LAWS: New Jersey

Open Permit

Last Updated: January 25, 2024

Print Friendly, PDF & EmailPrint

Permit

DTC Permit
  • Required: Yes
  • Fee: $938
  • Expiration:June 30th of each year
  • Bond:Yes

Sales Tax

  • Required:Yes
  • State:6.625%
  • Local:No
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $.875/gal

Volume Limit

Limits per Winery
  • Year:12 cases per person

Reporting

  • Required:Yes
  • Sales Tax: Quarterly by the 20th
  • Excise Tax: Bi-Monthly by the 15th
  • Direct Shipment: Annually by March 20th
  • Record Retention: At least 3 years

Product Requirements

Label Registration Required
  • Registration Fee:$23 per label
  • Expiration: Dec. 31st of each year
  • If a brand is already registered for wholesale, the DTC licensee must be added to the registration
  • UPC codes and/or COLA numbers required, effective 1/1/23
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers.

Additional Information

Direct Shipping allowed only by a winery producing not more than 250,000 gallons annually that has a valid New Jersey Out-of-State Winery License.

  • Licensees cannot produce more than 250,000 gallons of wine per year and cannot own, either in whole or in part, directly or indirectly, any interest in a winery that produces more than 250,000 gallons per year.
  • Brands must be registered in NJ prior to being sold/shipped to consumers.  New brand registrations and renewals submitted after Jan 1, 2023 must include UPC codes and/or TTB COLA numbers (see alert).
  • Out-of-state corporations must establish nexus in New Jersey in order to hold a NJ direct shipper’s license, and are subject to additional taxes, fees and filing requirements.
  • Business entities must register to do business in NJ and maintain a “Registered Agent” in the State of New Jersey.
  • As of 9/26/16, all wine shippers will be charged the $938 fee for new licenses and renewals as required by statute.

 

Jan. 16 New Jersey Brand Registration Deadline

January 12, 2023

All New Jersey product/brand registrations expired on Dec. 31, 2022. Products not renewed by Jan. 16, 2023, will automatically expire and unregistered brands may not be sold in that state. The state Division of Alcoholic Beverage Control (ABC) was expected to change its registration and renewal process on Jan. 1, 2023, to REQUIRE UPC codes … Read More ⟶

View All New Jersey Alerts View All Compliance Alerts

Licensing Forms

  • Out-of-State Winery License Instructions
  • Out-of-State Winery License (Apply online with POSSE ABC)
  • Division of Taxation: Out-of-State Winery for Direct Ship Wine Sales to NJ
  • Certification Of Qualification For Ownership Interest In Or Association With A NJ Alcoholic Beverage License For An Out-Of-State Winery.
  • Beverage Tax Bond
  • NJ-Reg with Instructions - Complete Business Registration Package
  • NJ-Reg - Online Business Registration Option
  • Brand Registration Instructions - Updated 1/4/2023
  • Brand Registration - Apply Online
  • Brand Amendment Instructions - 8/18/23

Reporting Forms

  • Alcoholic Beverage Tax Return
  • Supplemental Schedule of Shipments for Alcoholic Beverage Tax Return
  • Litter Tax Return (form LF-5)
  • New Jersey Sales and Use Tax Online Filing and Payments

Statutes & Advisories

  • Direct Shipping Statute 33:1-10 2e

CONTACT INFORMATION

New Jersey Department of Law & Public Safety
Division of Alcoholic Beverage Control
PO Box 087
Trenton, NJ 08625
Phone: (609) 984-2830
Department of the Treasury
Division of Taxation
PO Box 269
Trenton, NJ 08646-0241
Phone: (609) 826-4400
Wine Institute Logo
The information contained on this site is a result of a partnership between Wine Institute and Avalara.
Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
Wine Institute prohibits discrimination in its programs on the basis of race, color, national origin, sex, religion, age, disability and marital or familial status. Persons with disabilities who require alternative means of communication of program information (Braille, large print, audiotape, etc.) should contact communications@wineinstitute.org
Privacy Policy   © 2025 Wine Institute
Wine Institute
Top
x