DTC License Required: Yes

License Type: DTC Permit

License Fee: $100

License Expiration: 1 year from issue date

License Bond: N/A

State Sales Tax: No

Local Sales Tax: No

Sales Tax on Shipping: No

Percentage Markup Fee: 8% General

Consumer Limit: 12 cases per person per calendar year; 60 containers per person per calendar year

Per State Aggregate: 800 750 ml bottles of the same brand or 66.67 cases in a calendar year (to sell more, must offer to sell a matching amount to the New Hampshire Liquor Commission)

Sales and Use Tax: N/A

Direct Shipper Markup Tax: Monthly by the 15th

Record Retention: At least 3 years

Product Restrictions: N/A

Product Registration: Not required

Registration Fees: N/A

Product Requirements: A direct shipper may ship directly to New Hampshire consumers over 21 years of age or licensees in packages clearly marked “Alcoholic Beverages, adult signature (over 21 years of age) required.”

*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.

New Hampshire 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.