DTC License Required: Yes

License Type: DTC Permit

License Fee: $938

License Expiration: 1 year from issue date

License Bond: Yes

Note: Licensees cannot produce more than 250,000 gallons of wine per year and cannot own, either in whole or in part, directly or indirectly, any interest in a winery that produces more than 250,000 gallons per year.

State Sales Tax: Yes

State Sales Tax Rate: 6.625%

Local Sales Tax: No

Sales Tax on Shipping: Yes

Alcohol Beverage Tax: $0.875/gal

Consumer Limit: Limit of 12 nine-liter cases per person per year

Per State Aggregate: Unlimited

Sales and Use Tax: Quarterly by the 20th

Excise Tax: Bimonthly by the 15th

Record Retention: At least 3 years

Litter Control Fee: Due annually by March 20th

Product Restrictions: Only wines produced by the permittee may be sold and shipped to consumers. Licensees cannot produce more than 250,000 gallons of wine per year and cannot own, either in whole or in part, directly or indirectly, any interest in a winery that produces more than 250,000 gallons per year.

Product Registration: Labels approved for wholesale distribution are also approved for direct-to-consumer sales.

Label renewals due on November 30 annually.

Registration Fees: $23 per label

Product Requirements: N/A

*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 Jersey 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.