Connecticut

An Out-of-State Shipper’s Permit is required for on-site and off-site sales to consumers in CT.

• Applicants must file a Surety Bond (Form OR-131) with Department of Revenue Services (DRS). The amount of the bond is $500 for a winery that produces not more than 100,000 gallons, otherwise, the amount of the bond is $2000.
• Applicants must register with DRS for a Sales Tax Permit online (Form Reg 1) and then complete Reg-1 Addendum D to register for an Alcoholic Beverages Tax account. There is a $100 fee for registering to collect sales and use tax.
• Wineries that produce not more than 55,000 gallons of still wine during a calendar year may apply for a Small Winery Certificate (File Form REG-15). The excise tax rate on still wine 21% or less produced by a winery to which a Small Winery Certificate has been issued is 20¢ per wine gallon (rather than the regular tax rate of 79¢).
• The permit holder must submit a report detailing sales and shipments to CT consumers to the Department of Consumer Protection.
• When advertising or offering wine for direct shipment to a consumer in this state via the internet or any other on-line computer network, the manufacturer must clearly state its liquor permit number.
• SB 647 amended Conn. Gen. Stat. §30-18a to prohibit sales of wine below cost by permittees, effective July 1, 2019.
• Wine sold and shipped directly to a person must be shipped in containers that are conspicuously labeled with the words: “Contains alcohol: Signature of person 21 years of age or older required for delivery.”