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New York

State Shipping Laws:

new york

Last Updated June 23, 2025

Direct Shipping Allowed

Permit

DTC Permit

Required

Yes

Fee

$375

Expiration

Every 3 years on Dec. 31st

Sales Tax

Required

Yes

State

4%

Local

Yes

Tax on Shipping

Yes

Excise Tax

Required

Yes

Wine

$.30/gal

Volume Limit

Limits per Winery

Calendar Year

Up to 36 cases per person

Reporting

Required

Yes

Sales Tax

New businesses generally file quarterly

Excise Tax

Annually by Jan 20th

Record Retention

At least 3 years

Product Requirements

Product Restrictions

Yes

  • Only wines produced by the permittee may be sold and shipped to consumers.

Additional Information


A Direct Shipper’s License is required to ship wine to New York consumers. To be eligible for a Direct Shipper’s License, the applicant out-of-state wine manufacturer must be located in a state that affords to New York State wine manufacturers substantially similar direct shipping privileges. A California winery holding a Direct Shipper’s License may ship up to 36 cases of wine to a New York consumer per year.

  • To get a direct shipper’s license, wineries must first register with the Department of Taxation and Finance as a sales tax vendor and as a distributor of alcoholic beverages.
  • In essence, wineries must obtain 3 types of permits (a sales tax permit, a direct shipper’s permit, and a “distributor” permit to allow excise tax payments).
  • Beginning Jan. 1, 2013, licenses are only issued for a 3-year period that begins Jan 1 and ends Dec. 30 of the third year.
  • As of October 20, 2011, semi-annual shipping reports are no longer required by the SLA.
  • 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.

Compliance Alerts


 

View All Compliance Alerts

Contact Information

New York State Liquor Authority
Division of Alcohol Beverage Control
80 S. Swan Street 9th Floor
Albany , NY 12210
Phone: (518) 474-3114

Department of Taxation and Finance
Miscellaneous Business Tax Information Center
W A Harriman Campus
Albany , NY 12217
Phone: (518) 457-5735

 

 

More DTC Compliance Resources

Direct Shipping Table

Better understand who ships where with our state-by-state list of off-site shipping provisions and carriers.

Direct Shipping Laws for Wineries

Learn more about direct-to-consumer shipping laws and access useful direct shipping tools.

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.