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STATE SHIPPING LAWS: Vermont

Open Permit

Last Updated: September 24, 2021

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Permit

DTC Permit
  • Required: Yes
  • Fee: $330
  • Expiration:April 30th of each year

Sales Tax

  • Required:Yes
  • State:6%
  • Local:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $.55/gal

Volume Limit

Limits per Winery
  • Calendar Year: 12 cases per person

Reporting

  • Required:Yes
  • Sales Tax:Department determines filing frequency for each taxpayer
  • Excise Tax: Monthly or Quarterly by the 25th
  • Direct Shipment:Semi-Annually by the 15th
  • Record Retention:At least 5 years

Product Requirements

Product Restrictions
  • ONLY vinous beverages produced by the licensee may be sold and shipped to consumers
  • Direct shipment of wine over 16% prohibited

Additional Information

Wineries with approved direct-to-consumer permits are allowed to ship up to 12 9-liter cases of wine to each consumer in Vermont during 1 year.

  • FedEx approved VT for direct shipping in 2006 and UPS began accepting shipments destined for Vermont from approved wine shippers on April 2, 2018.
  • Wine may not be shipped into municipalities voted as dry- Athens and Baltimore are the only dry towns and share zip code 05143.
  • Beginning July 1, 2016, the tax is paid monthly or quarterly, depending on the amount of tax due. If less than $2,000. was remitted for the previous year, you may file on a quarterly basis. Otherwise, returns must be filed monthly.
  • A holder of any shipping license granted pursuant to this section shall: ensure that all containers of alcoholic beverages shipped under this section are clearly labeled: “contains alcohol; signature of individual age 21 or older required for delivery.”

FedEx Expands Direct Shipping in Vermont and Sitka, Alaska

November 1, 2006

Effective November 1, 2006, Vermont will allow for “Direct or Permit” shipping into, out of, or within the state. FedEx Express and FedEx Ground will accept wine shipments from Approved Wine Shippers as of this date. Also, FedEx Express service is now available to Sitka, Alaska (zip code 99835). If you have any questions please … Read More ⟶

View All Vermont Alerts View All Compliance Alerts

Licensing Forms

  • Direct Ship to Consumer License In-State and Out-of-State Application
  • Personal Information Form To Accompany License Applications
  • Application for Business Tax Account

Reporting Forms

  • Direct Ship Vinous and Malt to Consumers Semi-Annual Reporting Form or Report Online
  • Vinous and Malt Beverage Tax Return (MVB-612)
  • Malt and Vinous Beverage Tax Filing Instructions
  • Vermont myVTax for online filing of Sales & Use tax returns
  • Sales and Use Tax Return (form 451)

Statutes & Advisories

  • 7 V.S.A. § 277 Direct-To-Consumer License
  • 7 V.S.A. § 279 Direct Shipper Requirements
  • Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages
  • Malt and Vinous Beverage Taxes

CONTACT INFORMATION

Vermont Department of Liquor and Lottery
Division of Liquor Control

13 Green Mountain Drive
Montpelier, VT 05602
Phone: (802) 828-2339
Fax: (802) 828-1031
Agency of Administration
Vermont Department of Taxes

133 State Street
Montpelier, VT 05633
Phone: (802) 828-2551
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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.
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