New Hampshire alcohol tax permits and rule

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.

Tax can get complicated when it comes to direct-to-consumer (DTC) shipments. The beverage alcohol industry is different from other industries in that licensed alcohol shippers are required to register for sales tax in most states, independent of economic or physical nexus.

Depending on the state, sales and use tax can be applied at the state, county, city, or special district levels. Address accuracy is important to determine if a location falls into an incorporated or unincorporated section of a county or a special district.

On top of the sales tax requirements, alcohol taxes also apply to DTC shipments. Several states have “markup” taxes, where the retail value of the alcohol is multiplied by a percentage rate. Most of these markup taxes are either required or can be passed through to the consumer. 

Traditional “gallonage”-based excise taxes are also usually due on DTC shipments. Most of the time these are factored into the price of the item and not passed through to the consumer. In a few cases, these excise taxes are required to be passed on to the consumer. 

Rules and regulations for your winery, brewery, or other beverage alcohol business change frequently. Avalara for Beverage Alcohol helps distill the beverage alcohol compliance process so you can focus on your business.

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.