The Delaware Commissioner of Alcohol has released a letter clarifying the regulations for consumers in Delaware who wish to obtain wine from outside the State. The letter confirms that Delaware consumers are permitted to carry an unspecified amount of wine into the State on their person provided the wine is for the consumer’s personal consumption and arrangements have been made to pay excise tax to the Delaware Department of Revenue.
Additionally, DE consumers are able to purchase wine on the premises of a winery and arrange for the winery to ship the wine directly to their residence or business per the Federal On-Site provision included in the 2002 Department of Justice Appropriations Authorization Act. There is no volume limit on the amount of wine shipped to Delaware consumers. Wine purchased at the winery and shipped to the consumer under the Act is subject to the same conditions as wine carried into the state by a DE consumer on their person. The Federal On-Site provision does not allow DE consumers to receive future shipments of wine (including wine club shipments) or make additional purchases once they have left the winery. The wine cannot be for resale and excise tax must be paid by the consumer.
Additional information and instructions for consumers to pay excise tax can be found in the letter from the Delaware Commissioner of Alcohol John Cordrey.