Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $938
  • Expiration:1 yr from issue date
  • 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
  • 12 cases per person per year

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
  • Labels approved for wholesale distribution are also approved for direct-to-consumer
  • $23 per label
  • Label renewals due on November 30th annually
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.
  • 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.
  • Must register with the Secretary of State and name 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.

Wineries producing more than 250,000 gallons annually are prohibited from shipping to New Jersey consumers.

New Jersey Introduces Online Licensing System

June 25, 2015

On June 4, the New Jersey Division of Alcoholic Beverage Control launched their new electronic licensing system, POSSE ABC. The POSSE system manages all types of licenses and permits, including those governing the manufacturing activities of Wine Institute members, namely wholesaler, solicitor, marketing agent and out-of-state winery licenses and permits. All current licensees will be … Read More ⟶

CONTACT INFORMATION

New Jersey Department of Law & Public Safety
Division of Alcoholic Beverage Control
PO Box 087
Trenton, NJ 08625-0087
Phone: (609) 984-2830
Department of the Treasury
Division of Taxation
PO Box 269
Trenton, NJ 08646-0241
Phone: (609) 826-4400