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

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

New York 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: $375

License Expiration: Every 3 years on December 31

License Bond: N/A

Sales tax

State Sales Tax: Yes

State Sales Tax Rate: 4%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–4.875%

Sales Tax on Shipping: Yes

Alcohol tax

Alcoholic Beverages Tax: $0.30/gal

Volume limits

Consumer Limit: 36 cases per person per calendar year

Per State Aggregate: Unlimited

Returns

Sales and Use Tax: Varies, but new businesses typically file quarterly by the 20th of the month

Excise Tax: Annually by January 20

Record Retention: At least 3 years

Product requirements*

Product Restrictions: Only wines produced by the permittee may be sold and shipped to consumers

Product Registration: Not required

Registration Fees: None

Product Requirements: Shipping containers used to deliver wine to New York residents must be conspicuously labeled with the words: “Contains Wine – Signature of Person Age 21 or Older Required for Delivery – Not for Resale,” or with other language specifically approved by the authority.

*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

New York 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.