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Alabama

State Shipping Laws:

alabama

Last Updated June 25, 2025

Direct Shipping Allowed

Permit

DTC Permit

Required

Yes

Fee

$200 plus one-time $50 fee,
$150 for subsequent renewals

Expiration

Sept. 30th of each year

Sales Tax

Simplified Sellers Use Tax (SSUT)

Required

Yes

SSUT

8%

Local

No

Tax on Shipping

No

Excise Tax

Required

Yes

Table Wine ≤ 16.5%

$.38/liter

Table Wine > 16.5%

$2.42/liter

Volume Limit

Limits per Winery

12-month Period

12 cases per person

Reporting

Required

Yes

Sales Tax

Filing frequency based on annual tax liability

Excise Tax

Quarterly- by the first day of the month following the month after each quarter

Direct Shipment

Quarterly- by the first day of the month following the month after each quarter

Record Retention

at least 3 years

Product Requirements

Label Registration 

Required

Yes

Fee

No Fee

Expiration

Does not expire

Single Reg. DTC & Wholesale

Yes, submit list if already approved for wholesale

Product Restrictions

Yes

  • Licensee may only ship wine of their own production;
  • wine produced for licensee under written contract existing at time of shipment by a winery holding a federal basic permit; or
  • exclusively produced and bottled for licensee by a winery holding a federal basic permit.

Additional Information


Effective on Aug. 1, 2021, wineries that obtain a Direct Wine Shipper License that allows the license holder to ship up to 12 cases per year to a resident of Alabama.  during a twelve-month period. There is an initial application fee of $200 with subsequent renewals costing $150 per year.

  • Starting in Nov. 2021, background checks are not required for applicants for direct wine shipper and fulfillment center licenses.
  • Registration with the Alabama Secretary of State’s office is not a requirement for wholly out-of-state applicants for direct shipper licenses.
  • Licensed direct shippers are required to submit quarterly reports and excise tax to ABC, and register with the Department of Revenue to collect and remit all state and local sales or use taxes and excise taxes. Out-of-state wineries may apply for a Simplified Sellers Use Tax (SSUT) account and collect and remit the flat 8% rate on sales shipped to consumers.
  • A Direct Wine Shipper licensee may utilize the services of a fulfillment house that has obtained a Wine Fulfillment Center License.
  • A winery that wishes to ship wine produced by the licensee or for the licensee, under a written contract, with another manufacturer that holds a federal basic wine manufacturing permit must submit a copy of the contract with the Direct Wine Shipper license application.
  • The licensee must ensure that all containers of wine shipped directly to Alabama residents in are conspicuously labeled with the words: “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”

Compliance Alerts


 

View All Compliance Alerts

Contact Information

Alabama Alcoholic Beverage Control Board
2715 Gunter Park Drive West
Montgomery, AL 36109
Phone: (334) 271-3840
Fax: (334) 277-2150

Alabama Department of Revenue
50 North Ripley Street
Montgomery, AL 36104
Phone: 334-242-1490

 

 

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This information is intended for winegrower licensees only. All information above is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.