Massachusetts direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does Massachusetts permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

Massachusetts wine taxes, permits, and rules

Last Updated:

08/01/2021

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Licensing

DTC License Required: Yes

License Type: DTC Permit

License Fee: $300, $150 for subsequent renewals

License Expiration: December 31 of each year

License Bond: No

Sales tax

State Sales Tax: No

Local Sales Tax: No

Sales Tax on Shipping: No

Alcohol tax

Alcoholic Beverages Excise Tax: $0.55–$0.70/gal

Volume limits

Consumer Limit: Limit of 12 cases per individual per calendar year for combined onsite and offsite sales.

Per State Aggregate: Unlimited

Returns

Sales and Use Tax: N/A

Excise Tax: Monthly by the 20th

Direct Shipment: Annually by Jan 31st

Record Retention: At least 3 years

Product requirements*

Product Restrictions: None

Product Registration: Not required

Registration Fees: None

Product Requirements: Direct shipments shall be clearly labeled with words that indicate that the package contains alcohol and that the signature of a person, age 21 years or older, is required for delivery.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Additional information

Massachusetts DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.