Massachusetts | Wine Institute

State Shipping Laws:

massachusetts

Last Updated June 23, 2025

Print This Page

Direct Shipping Allowed

Permit

DTC Permit

Required

Yes

Initial Fee

$300, $150 for subsequent renewals

Expiration

Dec. 31st of each year

Sales Tax

Required

Excise Tax

Required

Yes

Still Wine

$.55/gal

Sparkling Wine

$.70/gal

Volume Limit

Limits per Winery

Calendar Year

12 cases per person

Reporting

Required

Yes

Excise Tax

Monthly by the 20th

Direct Shipment

Annually by Jan 31st

Record Retention

At least 3 years

Product Requirements

Label Registration

Not Required

Product Restrictions

Yes

Only wines produced by or for the licensee and marketed under a different label owned by or registered to the licensee may be sold and shipped DTC.

Additional Information

The new DTC permit statute became effective on January 1, 2015. Under the new permit law, a winery holding a federal basic permit may obtain a Direct Wine Shipper License and ship up to 12 cases of wine per year to an adult resident of Massachusetts for personal use.

The initial license fee is $300, with subsequent renewals costing $150 annually.
Direct shippers are required to register with the MA Department of Revenue to pay excise tax. MA does not impose sales tax on wine sales for off-premises consumption.
Registration with the Department of Revenue and the filing of tax returns can be completed online using MassTaxConnect.
Wineries may NOT engage in any “sales activities” before their license is approved by the ABCC.
Direct Shipments shall be clearly labeled with words that indicate that the package contains alcohol and that the signature of a person, age 21 years or older, is required for delivery.