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 York

Open Permit

Last Updated: February 26, 2025

Print Friendly, PDF & EmailPrint

Permit

DTC Permit
  • Required: Yes
  • Fee: $375
  • Expiration:every 3 years on Dec. 31st

Sales Tax

  • Required:Yes
  • State:4%
  • Local:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $.30/gal

Volume Limit

Limits per Winery
  • Up to 36 cases per person per calendar year

Reporting

  • Required: Yes
  • Sales Tax: New businesses generally file quarterly
  • Excise Tax: Annually by Jan 20th
  • Record Retention: At least 3 years

Product Requirements

Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers

Additional Information

A Direct Shipper’s License is required to ship wine to New York consumers. To be eligible for a Direct Shipper’s License, the applicant out-of-state wine manufacturer must be located in a state that affords to New York State wine manufacturers substantially similar direct shipping privileges. A California winery holding a Direct Shipper’s License may ship up to 36 cases of wine to a New York consumer per year.

  • To get a direct shipper’s license, wineries must first register with the Department of Taxation and Finance as a sales tax vendor and as a distributor of alcoholic beverages.
  • In essence, wineries must obtain 3 types of permits (a sales tax permit, a direct shipper’s permit, and a “distributor” permit to allow excise tax payments).
  • Beginning Jan. 1, 2013, licenses are only issued for a 3-year period that begins Jan 1 and ends Dec. 30 of the third year.
  • As of October 20, 2011, semi-annual shipping reports are no longer required by the SLA.
  • Shipping containers used to deliver wine to New York residents must be conspicuously labeled with the words: “Contains Wine – Signature of Person Age 21 or Older Required for Delivery – Not for Resale,” or with other language specifically approved by the Authority.

New York Announces New Price Posting System

February 24, 2014

The New York State Liquor Authority (SLA) has unveiled a new online price posting system that is intended to provide a more user friendly format for manufacturers and wholesalers in completing these filings. Both the new and old price posting systems will remain available for use until April 7, 2014 when the May 2014 retail … Read More ⟶

View All New York Alerts View All Compliance Alerts

Licensing Forms

  • SLA Direct Wine Shipments Overview
  • Tax Department - Alcoholic Beverages Tax Requirements
  • 1-Application to Register for a Sales Tax Certificate of Authority (Apply Online )
  • Instructions for the Application for a Sales Tax Certificate of Authority
  • 2 - Application for Registration as a Distributor of Alcoholic Beverages (form TP-215)
  • Instructions for Registration as a Distributor of Alcoholic Beverages Application
  • 3 - Application for a New York Out-of-State Direct Shipper's License

Reporting Forms

  • Application for Annual Filing Status (Form MT-38)
  • Form MT-456, Alcoholic Beverages Tax Return - Web File beginning 1/21
  • Form MT-456, Alcoholic Beverages Tax Return, Paper version
  • Form MT-456, Alcoholic Beverages Tax Return, Instructions (1/21), Paper version
  • New York Sales & Use Tax Information
  • New York Sales Tax Web File
  • Sales tax forms (current periods)

Statutes & Advisories

  • ABCL §79-c Direct interstate wine shipments
  • CA ABC Advisory -New York State Reciprocity Determination
  • SLA Advisory Regarding the Direct Shipment of Wine by Out-of-State Wineries
  • States Currently Approved for Direct Wine Shipment
  • Annual Filing Option Available for Wine Distributors, TSB-M-09(6)M

CONTACT INFORMATION

New York State Liquor Authority
Division of Alcohol Beverage Control
80 S. Swan Street 9th Floor
Albany , NY 12210
Phone: (518) 474-3114
Department of Taxation and Finance
Miscellaneous Business Tax Information Center
W A Harriman Campus
Albany , NY 12217
Phone: (518) 457-5735
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