Last Updated: December 7, 2018

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.

  • 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 ⟶

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