State-by-State Beer Distribution Rules Within the Three-Tier System
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You know there’s a long list of complicated requirements to fulfill before you can distribute and sell your beer in any state. It’s harder to know what all those requirements might be.
To help you bring your beer to new markets, Sovos ShipCompliant offers this breakdown of some common distribution rules—and how each state applies them.
And don’t forget that Sovos ShipCompliant offers several tools to help you in this process, with a cloud-based, easy-to-use platform for your licensing, product registration, product management and state filing needs. Sovos provides complete and up-to-date state rules guidance in all ShipCompliant products. You can request a demo anytime.
*State-specific content was last reviewed and is accurate as of 09/20/2022.
Alabama
How is beer defined?
28-3-1(3): BEER, or MALT OR BREWED BEVERAGES. Except as otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume and not in excess of thirteen and nine-tenths percent by volume, by whatever name the same may be called.
No
No
Type 200 or 210 Manufacturer or Importer License
$500 annually
No
Active representatives must register with the state, but it is not required to have a representative
Yes – Label
No
Yes
Yes
Representatives may provide samples of no more than 1 case per product, which the retailer cannot have purchased within last 6 months
Yes
No
Yes – must be delivered to distributor’s instate location
$0.05 per 12 oz; an additional $0.01625 per 4 oz. local rate also applies
No
Yes – monthly, list items shipped, invoice copies, prices, and sizes
Alaska
How is beer defined?
No special definition for “beer” or “malt” is present in Alaska’s statutes; such products are included in the general definition of “alcoholic beverage” as any product intended for human consumption with an ABV of more than 0.5%.
No
No
None required
No
No
No
No
No
No
Maximum of 3 gallons, only of brands the retailer has not purchased in last 12 months
No
Yes – supplier must certify to wholesaler they are the primary supplier
No
$1.07 per gallon
No
No – if consigned to an Alaska wholesaler’s location outside of the state
Arizona
How is beer defined?
4-101(3): “Beer” means any beverage obtained by the alcoholic fermentation, infusion or decoction of barley malt, hops, or other ingredients not drinkable, or any combination of them.
Yes – holders of a 2M “Out of State Microbrewery” license, who produce no more than 1.24m gallons annually, may distribute no more than 93,000 gallons annually to Arizona retailers.
No
Type 2 Producers license; a Type “2M Out of State Microbrewery” is available for breweries producing between 5,000 and 6.24 million gallons per year
Type “2” $250 initial, $120 annual renewal; type “2M” – $600 intial, $370 annual renewal
No
Not Required to have a rep; but if active, must be registered
No
No
No
No
Maximum of 3 gallons, only of brands the retailer has not purchased in last 12 months
Yes
Yes – supplier must certify to wholesaler they are the primary supplier
Yes – deliveries must be unloaded and remain at wholesaler’s premises for at least 24 hours
$0.16 per gallon
No
Yes – monthly, provide invoice details on orders fulfilled
Arkansas
How is beer defined?
Arkansas Regulations: ABCD 1-1.4 “Beer” means any fermented liquor made from malt or any substitute therefor and having an alcohol content of not in excess of five percent (5%) or less than one-half of one percent (0.5%) alcohol by weight.; 1-1.10(A) “Malt Liquor” means liquor brewed from the fermented juices of grain.
No
No
Nonresident Beer Seller’s Permit
Depends on amount of annual distribution: if over 1,000 barrels, $2,000; if between 200 and 1,000 barrels, $1,000; if less than 200 barrels, $350
No
No
Yes – Brand
No
Yes – a brand may be assigned only to one wholesaler, which must be indicated on brand registration form
No
Maximum of 3 gallons per brand, only to a retailer who has not purchased that brand before
Yes
Yes – supplier must certify to wholesaler they are the primary supplier
Yes – must be delivered to distributor’s instate location
Beer – $7.75 per 31-gallon barrel, or fraction; Malt – $0.02 per gallon + $0.02 per case
No
Yes – monthly, send invoice information to Miscellaneous Tax Section
California
How is beer defined?
BPC – § 23006. “Beer” “Beer” means any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small beer, and strong beer, but does not include sake, known as Japanese rice wine. Beer aged in an empty wooden barrel previously used to contain wine or distilled spirits shall be defined exclusively as “beer” and shall not be considered a dilution or mixture of any other alcoholic beverage
No
No
Out-of-State Beer Manufacturer’s Certification
$69 annually
Board of Equalization may require a tax bond, depending on its evaluation of an applicant brewery
No
Yes – Brand
Yes – if prices vary between counties, each county price must be listed separately
No
Yes – indicated with price posting
One bottle or can of a product may be opened on a retailer’s premises for the purpose of sampling; retailer may not have previously purchased that product
Yes
No
No
$0.20 per gallon
No
Yes – monthly, BOE-1056
Colorado
How is beer defined?
44-1-103(30): "Malt liquors" includes beer and means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water containing not less than one-half of one percent alcohol by volume.
Nonresident Manufacturer License holders may solicit orders directly from Colorado retailers, but the orders must be fulfilled through an instate distributor
No
Importer's or Nonresident Manufacturer's License (Malt Liquor)
$1,550 new application fee; $300 annual fee for Importer's/Manufacturer's (Malt Liquor) licensee
No
No
Yes – Label
No
Yes
Yes
Only distributors may supply samples
Yes
Yes – supplier must certify to distributor they are the primary supplier
Yes – deliveries must come to rest at wholesaler’s instate location
$0.08 per gallon
No
No
Connecticut
How is beer defined?
30-1(5) “Beer” means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and hops in drinking water.
No
No
Out-of-State Shipper’s Permit
$1,250 annually
No
No
Yes – Brand
Yes – prices must be listed monthly with the DCP
Yes
Yes
Prior approval from the DCP is required; only one brand may be sampled by a permittee at any given time, with a maximum size of 16oz; cannot sample a brand sold by the permittee within last 12 months
Yes
No
Yes – deliveries must be placed into wholesaler’s inventory at wholesaler’s warehouse
$7.20 per barrel; $3.60 per half-barrel; $1.80 per quarter-barrel; $0.24 per gallon or fraction thereof
No
Yes – monthly list of shipments
Delaware
How is beer defined?
4-101(5) ”Beer” means any beverage containing more than one half of 1 percent of ethyl alcohol by volume, obtained by the alcoholic fermentation of any infusion or decoction of barley malt and hops in water and includes, among other things, ale, porter, stout and other malt or brewed liquors.
No
No
Out of State Supplier
OSL (under 200 cases sold annually): $100; OSS (unlimited annual sales): $1000; each license lasts for 2 years
No
Yes – $50 Representative’s License
No
No
Yes
No
2-1/4 gallon maximum of all products for tax-free samples; must be labelled as “SAMPLE FOR TASTING — NOT FOR SALE”
Yes
Yes – required by ruling of ABC
Yes – products must be unloaded and physically stored at wholesaler’s warehouse for 72 hours minimum
$8.15 per barrel
No
Yes – monthly Out of State Supplier Report
D.C. (District of Columbia)
How is beer defined?
25-101(10) “Beer” means a fermented beverage of any name or description manufactured from malt, wholly or in part, or from any substitute for malt.
No
Yes – Only one case of beer may be delivered at a time; no license, tax, or reporting requirements.
None required
No
Yes – $325 annual fee; required to deliver samples and solicit orders for vendors represented
No
No
No
No
Licensed Solicitors may provide no more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
No
Yes – D.C. distributors may only purchase products from the primary American source
No
$2.79 per barrel
No
No
Florida
How is beer defined?
563.01: The terms “beer” and “malt beverage” mean all brewed beverages containing malt.
No
No
No license required; however, a supplier must register as the Primary American Source for each brand being sold in the state prior to selling that brand
$30 per brand, renewed annually
No
No
Yes – Brand
No – Florida distributors are required to submit price lists
No – Florida distributors are required to submit agreements
No – Florida distributors are required to file territory assignments
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes – products may be delivered only to a licensed Florida manufacturer, distributor, or exporter
$0.48 per gallon; $0.06 per pint, or fraction of, for containers smaller than a gallon
No
Yes – monthly 4000A-125-1
Georgia
How is beer defined?
3-1-2(13) “Malt beverage” means any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination of such products in water, containing not more than 14 percent alcohol by volume and including ale, porter, brown, stout, lager beer, small beer, and strong beer. The term does not include sake, known as Japanese rice wine.
No
No
Brewery License
$1000 annual fee
$5,000 corporate bond
Yes – Zero fee registration of salespersons
Yes – Label
No
Yes
Yes
Not permitted
Yes
No – but if you are not the brand owner, a letter of authority is required to register brand
Yes – products must be delivered to wholesaler’s warehouse
Bulk: $10 per 31-gallon barrel; Non-Bulk: $0.045 per 12 oz., or fraction thereof
No
Yes – monthly ATT-29
Hawaii
How is beer defined?
281-1 “Beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley or other grain, malt, and hops in water.
No
No
None required
No
No
Not required — Honolulu county appreciates being notified of new products, though
No
No
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
No
Yes
Yes – all products must be delivered to a Hawaii wholesaler’s warehouse and held there for at least 48 hours
Draft beer (sold in containers greater than 7 gallons): $0.54 per wine gallon; Non-Draft beer: $0.93 per wine gallon
No
No
Idaho
How is beer defined?
23-1001(a) The word “beer” means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and/or other ingredients in drinkable water.
No
No
Certificate of Approval
$100 annual
No
No
No
Wholesalers must list prices of brands for resale
Yes – include with initial license application
Yes
One container, no more than 64 oz in size, of a product not currently sold by the retailer may be given for sampling purposes only; must be clearly marked as “Not for Sale – For Sampling Purposes Only”
Yes
No
Yes – wholesalers may only sell and distribute beer that has been unloaded, stored, and maintained in their warehouse
$4.65 per barrel, or fraction thereof
No
Yes – monthly online Certificate of Approval Report
Illinois
How is beer defined?
5/1-3.04 Beer “Beer” means a beverage obtained by the alcoholic fermentation of an infusion or concoction of barley, or other grain, malt and hops in water, and includes, among other things, beer, ale, stout, lager beer, porter and the like.
Yes – Nonresident Dealer licensees, who produce no more than 930,000 gallons annually, may also apply for a Class 1 Brewer’s License ($75 fee), which gives self-distribution permission
No
Non-resident dealer
$350 annually for breweries with an annual production of less than 500,000 gallons; $1500 annually for breweries with annual production of 500,000 or more gallons
No
It is not required to have an instate representative; but any active representatives must be registered for no fee, with brewer’s initial license application
Yes – Brand
No
Yes
Yes
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes
$0.231 per gallon
No
Yes – RL-25 monthly to DOR
Indiana
How is beer defined?
7.1-1-3-6. “Beer” Sec. 6. Beer. The term “beer” means an alcoholic beverage obtained by the fermentation of an infusion or decoction of barley malt or other cereal and hops in water.
No
No
Beer Primary Source
$0
No
Yes – at least one Salesperson must be registered in the state, fee is $20 every 2 years
No
No
Yes – include with initial license application
No
Max of 3 gallons per brand, only to a retailer who has not purchased that brand in previous year
Yes
Yes
Yes – beer must be delivered and unloaded at the wholesaler’s premises
$0.115 per gallon
No
Yes – monthly Primary Source Suppliers Report
Iowa
How is beer defined?
123.3.7. “Beer” means any liquid capable of being used for beverage purposes made by the fermentation of an infusion in potable water of barley, malt, and hops, with or without unmalted grains or decorticated and degerminated grains or made by the fermentation of or by distillation of the fermented products of fruit, fruit extracts, or other agricultural products, containing more than one-half of one percent of alcohol by volume but not more than five percent of alcohol by weight or six and twenty-five hundredths percent of alcohol by volume but not including mixed drinks or cocktails mixed on the premises.
123.3.19. “High alcoholic content beer” means beer which contains more than five percent of alcohol by weight or six and twenty-five hundredths percent of alcohol by volume, but not more than twelve percent of alcohol by weight or fifteen percent of alcohol by volume, that is made by the fermentation of an infusion in potable water of barley, malt, and hops, with or without unmalted grains or decorticated and degerminated grains. Not more than one and five-tenths percent of the volume of a “high alcoholic content beer” may consist of alcohol derived from added flavors and other nonbeverage ingredients containing alcohol.
No
No
Brewer’s Certificate of Compliance
$500 annually
No
Yes – Breweries must have at least one in-state representative, listed on their license application
Yes – per brand
No
Yes
Yes
Max of 3 gallons of a brand that the retailer has never purchased before
Yes
No
Yes – products must “come to rest” at a Iowa-based warehouse
$5.89 per barrel
No
Yes – monthly CB-1&CB-2 Report
Kansas
How is beer defined?
41-102(c) “Beer” means a beverage, containing more than 3.2% alcohol by weight, obtained by alcoholic fermentation of an infusion or concoction of barley, or other grain, malt and hops in water and includes beer, ale, stout, lager beer, porter and similar beverages having such alcoholic content.
41-2701(a) “Cereal malt beverage” means any fermented but undistilled liquor brewed or made from malt or from a mixture of malt or malt substitute or any flavored malt beverage, as defined in K.S.A. 2016 Supp. 41-2729, and amendments thereto, but does not include any such liquor which is more than 3.2% alcohol by weight.
No
No
Supplier Permit
$25 annually
No
No
Yes – Label
No
Yes
Yes
Only wholesalers may supply samples
Yes
No
Yes – all products must be transported to and consigned at a KS wholesaler’s warehouse
$0.18 per gallon
No
Yes – monthly ABC-1003
Kentucky
How is beer defined?
241.010(36) “Malt beverage” means any fermented undistilled alcoholic beverage of any name or description, manufactured from malt wholly or in part, or from any substitute for malt, and includes weak cider
No
Yes
Out-of-State Malt Beverage Producer/Supplier
$260 annually if selling less than 25,000 barrels into Kentucky per year; $1550 annually if selling 25,000 or more barrel into Kentucky per year
No
Yes – Breweries must designate at least one in-state salesperson, registration costs $30 per year
Yes – Brand
No
Yes
No
Not permitted
Yes
Yes
Yes – products must be delivered to a wholesaler’s warehouse, and remain there for at least 24 hours
$2.50 per barrel
No
Yes – monthly 73A626 Report
Louisiana
How is beer defined?
26:241(9) “Malt beverages” means beverages obtained by alcoholic fermentation of an infusion or by a brewing process or concoction of barley or other grain, malt, sugars, and hops in water, including among other things, ale, beer, stout, porter, and the like. Malt beverages are exclusive of all “liquors” whether they be defined as intoxicating or spirituous liquors, or as alcoholic, vinous, or malt liquors, or however otherwise defined as liquors, which are produced by distillation. (Editors note: Louisiana defines malt beverages above and at or below 6%ABV separately, but both product types are largely treated the same.)
No
No
Out of State Manufactuer/Supplier’s Permit
$200 annually: if selling less than 1,000 cases per year; $1000 annually: if selling 1,000 cases or more per year
No
Yes – at least one Solicitor must be registered in Louisiana, license costs $5 annually
Yes – Brand
No
Yes
Yes
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
No
Yes – products must be delivered and unloaded at wholesaler’s licensed premises
$12.50 per barrel, or fraction of
No
No
Maine
How is beer defined?
28-A.2.18. “Malt liquor” means liquor produced by the fermentation of malt, wholly or partially, or from any malt substitute, which contains 1/2 of 1% of alcohol or more by volume. “Malt liquor” includes, but is not limited to, ale, beer, porter and stout. “Malt liquor” includes beverages made with malt liquor, but to which no spirits are added.
No
No
Certificate of Approval
$1000 annually, if selling over 120 gallons per year into Maine; $100 annually, if selling 120 gallons or less per year into Maine
No
Yes – not required to have a salesperson, but all Sales Representatives must be licensed, for $50 per year
Yes – Brand; also registration with Maine Department of Environmental Protection for a bottle deposit is required
Yes
Yes
Yes
Max of 9 gallons to a retail licensee per year; samples must be labeled as samples; taxes must be paid
Yes
Yes
Yes
$0.35 per gallon
No
Yes – monthly Report of Malt Liquor Shipments
Maryland
How is beer defined?
“1-101(c) (1) “Beer” means a brewed alcoholic beverage.
(2) “Beer” includes: (i) ale; (ii) porter; (iii) stout; (iv) hard cider that:
1. is derived primarily from apples, apple concentrate and water, pears, or pear concentrate and water; and
2. contains no other fruit product but contains at least one–half of 1% and less than 7% of alcohol by volume; and
(v) an alcoholic beverage that contains:
1. 6% or less alcohol by volume, derived primarily from the fermentation of grain, with not more than 49% of the alcoholic beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol; or
2. more than 6% alcohol by volume, derived primarily from the fermentation of grain, with not more than 1.5% of the alcoholic beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol.
Yes – Holders of a Nonresident Brewery Permit may sell up to 3,000 barrels annually to Maryland retailers.
No
Nonresident Dealer Permit; Nonresident Brewery Permit
Nonresident Dealer Permit: $200 annually;
Nonresident Brewery Permit: $50 annually, only available if producing less than 22,500 barrels annually, and only permits sale of no more than 3,000 barrels into Maryland annually
Yes – $5,000 for Nonresident Dealer Permit; $1,000 for Nonresident Brewery Permit
Yes – $50 Solicitor license
Yes – Brand
No
Yes
Yes
Only wholesalers or licensed supplier representatives may provide samples
Yes
Yes – Nonresident Dealer Permittes may only sell those products they produced or import
Yes – products must be delivered and unloaded at wholesaler’s licensed premises
$0.09 per gallon
No
Yes – monthly 323 and 324 Report
Massachusetts
How is beer defined?
138-1 “Malt beverages”, all alcoholic beverages manufactured or produced by the process of brewing or fermentation of malt, with or without cereal grains or fermentable sugars, or of hops, and containing not more than twelve per cent of alcohol by weight.
No
No
Certificate of Compliance
$200: if selling less than 5,000 cases annually; $5000: if selling 5,000 cases or more annually
No
Yes – representatives must hold a Broker’s license for $5000 annual, plus $500 for each additional principal broker (up to 3); other Representatives may be employed, if they are a Massachusetts resident and hold both a Salesperson’s Permit and a Transportation Permit, for $200 and $150 annual fee, respectively
No
Yes
No
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes – wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source
Yes
$3.30 per barrel
No
Yes – monthly AB-10
Michigan
How is beer defined?
436.1105 (6) “Beer” means any beverage obtained by alcoholic fermentation of an infusion or decoction of barley, malt, hops, or other cereal in potable water.
Yes – Qualified micro brewers (having less than 1,000 barrel annual production) may sell to retailers, if distributed by an employee of the micro brewer into a territory that is not currently covered by an existing wholesaler relationship.
No
Outstate Seller of Beer
$1,000 annually
$1,000 in Bond
Yes – not required to have a salesperson, but all Sales Representatives must be licensed for $35
Yes – Label
No
No
No – an agreement must be drafted between you and your distributor, but it does not need to be submitted to the MLCC
One sample bottle of a product may be provided; must be properly labeled as a sample
Yes
Yes – no statutory requirement, but state guidelines support this
Yes – products must be shipped to a licensed wholesaler’s premises
$6.30 per barrel
No
Yes – monthly LCC-3023
Minnesota
How is beer defined?
340A.101 15a. Low-alcohol malt liquor. “Low-alcohol malt liquor” is a fermented malt beverage containing two percent or less of alcohol by weight. Notwithstanding any law or rule to the contrary, if either; (a) the term “low alcohol” appears on the label of the beverage container; or (b) a brewer has provided written certification to the Department of Public Safety establishing an alcoholic content of two percent or less by weight; no further label shall be required on that container.
16. Malt liquor. “Malt liquor” is any beer, ale, or other beverage made from malt by fermentation and containing not less than one-half of one percent alcohol by volume.
No
No
Malt Beverage Importer’s License
$1,600 annually
No
Yes – not required to have a salesperson, but representatives need to receive an id card for $35 annually
Yes – Brand
No
Yes
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes – brands may be only registered by primary sources or their authorized agent; wholesalers may only purchase from brand registrants
Yes
$2.40 per barrel for beer at an under 3.2%ABW; $4.60 per barrel for beer above 3.2%ABW
Yes
Yes – monthly LB41, includes tax payment
Mississippi
How is beer defined?
37-3-3 (d) “Beer” means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act of an alcoholic content of not more than eight percent (8%) by weight. (Editor Note: beer over 8% ABW is not legal in Mississippi for sale or consumption; even selling beer under 8%ABW is a bit of a black box, resulting in a scanty display of rules; if you plan to sell in Mississippi, we highly recommend conferring with a local expert.)
No
No
No license is requried to sell to Mississippi wholesalers; however, ONLY licensed Mississippi wholesalers may bring beer into the state; any other business or individual who brings beer into Mississippi may be subject to fines or jail
n/a
No
Not Required to have a representative; but if active, must be registered
No
No
No
No
Not permitted
Yes
No
No
$0.4286 per gallon
No
No
Missouri
How is beer defined?
“11 CSR 70-2.010 (3) Malt liquor is any beverage manufactured from pure hops or pure barley malt or wholesome grains or cereals and wholesome yeast and pure water, containing alcohol in excess of three and two-tenths percent (3.2%) by weight and not in excess of five percent (5%) by weight.
(4) Nonintoxicating beer is any beer manufactured from pure hops and pure extracts of hops and pure barley malt or other wholesome grains or cereals, and wholesome yeast and pure water and free from all harmful substances, preservations and adulterants and having an alcoholic content of more than onehalf (1/2) of one percent (1%) by volume and not exceeding three and two-tenths percent (3.2%) by weight.
(Editor Note: malt beverages above 5%ABW are included in the definition of, and regulated as “Intoxicating liquor”; the rules listed here will apply to all beer types, though, both intoxicating and non)
No
Yes
5% Beer Solicitor: cannot sell beer in excess of 5%ABW;
22% Solicitor: able to sell all beverage alcohol products up to 22%ABW
5% Solicitor: $50 annually; 22% Solicitor: $100 annually
Yes – no less than $1000 or not more than $100,000, depending on estimated amount of liquor sold
Yes – not required to have a salesperson, but representatives must be registered with state for no cost
Yes – per label
No
Yes
Yes
Wholesalers only may provide retailers with samples; only of brands the retailer has not purchased before in containers less than 72 oz; taxes must be paid
Yes
Yes – labels may only be registered by Primary Source, wholesalers may only purchase from label registrants
Yes
$0.06 per gallon
Yes
Yes – monthly eFile report; taxes to be paid
Montana
How is beer defined?
“16-1-106. (5) (a) ””Beer”” means:
(i) a malt beverage containing not more than 8.75% of alcohol by volume; or
(ii) an alcoholic beverage containing not more than 14% alcohol by volume:
(A) that is made by the alcoholic fermentation of an infusion or decoction, or a combination of both, in potable brewing water, of malted cereal grain; and
(B) in which the sugars used for fermentation of the alcoholic beverage are at least 75% derived from malted cereal grain measured as a percentage of the total dry weight of the fermentable ingredients.
(b) The term does not include a caffeinated or stimulant-enhanced malt beverage.”
Yes – breweries, both in and out of Montana, that produce less than 60,000 barrels a year, may sell and deliver to Montana retailers, but only using their own equipment and vehicles
No
Foreign Brewer or Importer
$500 annually
No
No
Yes – per label
No
Yes
Yes
Samples to retailers are permitted
Yes
No
Yes – products must be shipped to and unloaded at wholesaler’s warehouse
Based on brewer’s annual production (or wholesaler’s annual distribution): up to 5,000 barrels: 1.30 per barrel; 5,000-10,000 barrels: 2.30 per barrel; over 10,000 barrels: $4.30 per barrel; as of October 1, 2017, Montana has removed the special tax rate for production between 10,000 and 20,000 barrels.
No – unless you engage in sales directly to retailers
Yes – monthly BSM report
Nebraska
How is beer defined?
53-103.03 Beer means a beverage obtained by alcoholic fermentation of an infusion or concoction of barley or other grain, malt, and hops in water and includes, but is not limited to, beer, ale, stout, lager beer, porter, near beer, flavored malt beverage, and hard cider.
No
Yes – a Shipping License is available for $500 annually, permitting sales directly to Nebraska residents shipped through common carriers; special labeling, reporting, and tax payment rules apply
Class T Beer Shipper’s License
$1000 annually
No
No
No
No
No – but Nebraska wholesalers do submit agreements to the LCC
No – but Nebraska wholesalers do submit territories to the LCC
Permitted; must be delivered through a wholesaler and taxes must be paid
Yes
Yes
Yes – products must be shipped to and unloaded at wholesaler’s warehouse
$0.31 per gallon
No
Yes – monthly 35-1099 return
Nevada
How is beer defined?
369.010 As used in this chapter, “beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water.
No
Yes
Certificate of Compliance
$50 annually
No
No
No
No
Yes
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes – the wholesaler may only purchase brands from that manufacturer who owns those brands and designates the wholesaler with distribution rights
Yes – products can only be delivered to a wholesaler
$0.16 per gallon, or fraction thereof
No
Yes – monthly LTD-04 return
New Hampshire
How is beer defined?
175:1 VII. “Beer” means beer, specialty beer as defined by RSA 175:1, LXIV-a, lager beer, ale, porter and similar fermented malt beverages.
LXIV-a. “Specialty beer” means any beer as defined in RSA 175:1, VII intended for human consumption as a beverage, having an alcohol content greater than 6 percent but not more than 12 percent by volume at 60 degrees Fahrenheit. Specialty beer shall possess the character and flavor of a beer and may contain added ingredients such as, but not limited to, molasses, maple syrup, honey, spices, herbs, fruits, nuts, chocolate, vanilla, or other nonbeverage ingredients. Specialty beer shall not include a caffeinated or stimulant-enhanced malt beverage or flavor. The commission may approve any specialty beer greater than 12 percent alcohol by volume at 60 degrees Fahrenheit. The commission may approve any specialty beer as liquor as defined by RSA 175:1, XLII and shall establish rules for a listing procedure.
Yes – Holders of a Beverage Vendor License who produce no more than 15,000 barrels annually may self-distribute no more than 5,000 barrels annually to New Hampshire retailers
Yes – A Direct Shipping Permit is available, permitting sales directly to New Hampshire residents shipped through common carriers; licensing, labeling, reporting, and tax payment rules apply
Beverage Vendor License
Limited sales (less than 200 barrels annually): $720 annually; Unlimited Sales: $1920 annually
No
No
Yes – Label
No
Yes
Yes
No more than one six-pack per retailer
Yes
Yes – New Hampshire wholesalers may only accept products from the beverage vendor who has registered those labels, unless such sale is accompanied by authorizing documentation
Yes
$0.30 per gallon
No
Yes – Monthly 258/334 report
New Jersey
How is beer defined?
33:1-1. b. “Alcoholic beverage.” Any fluid or solid capable of being converted into a fluid, suitable for human consumption, and having an alcohol content of more than one-half of one per centum (1/2 of 1%) by volume, including alcohol, beer, lager beer, ale, porter
Yes – holding a Wholesaler license grants rights to distribute products as a wholesaler (sales to other wholesalers and retailers permitted)
No
Not required if consigning products to NJ wholesaler outside of New Jersey; if personally importing products into New Jersey, a Wholesale license is required
Limited Wholesale License (allows distribution of beer and wine): $1,875 annually; Plenary Wholesale (allows distribution of all products): $8,750 annually
Yes – corporate tax bond of an amount no greater than 3-times the greatest tax amount on sales during a bi-monthly period in previous 12 months; can never be less than $1,000 or greater than $1,000,000
Yes – Solicitor’s Permit of $25 annually
Yes – brand owner or authorized agent must register brands being sold in New Jersey
No
Yes – with brand registration
No
A separate sampling permit is required; then wholesalers may distribute clearly labeled samples through their New Jersey solicitors; records must be maintained
Yes
Yes
Yes – sales to New Jersey retailers must come from the in-state warehouse of a licensed Wholesaler (so if an OOS brewer holds a Wholesale license, they must have a New Jersey warehouse, unless all their sales will go to New Jersey wholesalers); products must remain in the warehouse for at least 24 hours
$0.12 per gallon
Yes – excise taxes are paid by first owner of product in New Jersey; if licensed as a Wholesaler, this includes an OOS brewer
Yes – Bi-monthly R-2 Wholesaler Excise Tax Report — includes tax remittance
New Mexico
How is beer defined?
60-3A-3. B. “beer” means an alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt and hops or other cereals in water, and includes porter, beer, ale and stout
No
No
Nonresident Liquor License
Price depends on annual billing for products sold into New Mexico; ranges from $300, for annual billing of $50,000 or less, up to $10,500 for annual billing of more than $3M; licenses last for 3 year
No
No
Yes – Label
No
Yes
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes – goods may be shipped only to New Mexico wholesalers, and must be unloaded at their facility and come into their inventory
$0.41 per gallon
No
Yes – Monthly submission of invoices of sales to New Mexico wholesalers
New York
How is beer defined?
ABC 1-3-3. “Beer” means and includes any fermented beverages of any name or description manufactured from malt, wholly or in part, or from any substitute therefor.
Yes – holding a Wholesaler license grants rights to distribute products as a Wholesaler (sales to other wholesalers and retailers permitted)
No
Not required if supplier does not solicit orders from New York wholesalers, and consigns goods outside of the state; if directly importing products for distribution to retailers or wholesalers in New York, a Wholesale license is required; alternatively, an OOS supplier can get a Negotiator’s Annual Permit, which allows them to establish an operating relationship with a New York wholesaler (i.e. solicit orders in New York); the wholesaler then takes complete control of the authorized brands for licensing, tax, distribution, and reporting purposes
$800 annually for a Wholesaler license, must maintain a New York office; Negotiator’s Permit: $200 annually ($620 for 3-year period, includes $20 application fee)
Yes – $10,000
Yes – Solicitor’s Permit for $98 for 3-year term
Yes – brand; done by licensed Wholesaler
No
No
No
No more than two containers, of a maximum size of 750mL, of a brand the retailer has not purchased in previous 12 months
Yes
Yes
No
$0.14 per gallon; NYC imposes an additional $0.12 per gallon on beer sold in the city
Yes – if licensed as a New York Wholesaler
Yes – Monthly M-50, submitted only by licensed Wholesalers; includes tax payments
North Carolina
How is beer defined?
18B-101. (9) “Malt beverage” means beer, lager, malt liquor, ale, porter, and any other brewed or fermented beverage except unfortified or fortified wine as defined by this Chapter, containing at least one-half of one percent (0.5%), and not more than fifteen percent (15%), alcohol by volume. Any malt beverage containing more than six percent (6%) alcohol by volume shall bear a label clearly indicating the alcohol content of the malt beverage.
No
No
Nonresident Malt Beverage Vendor
$100 annually
Not required, but based on circumstances, the NC commission may require a Nonresident vendor to furnish a bond of no more than $2000
Yes – Vendor Representative Permit $50 annually
Yes – Label
No
Yes
Yes
Max of 3 gallons per brand per retailer, only of brand the retailer has not purchased in previous calendar year
Yes
Yes
Yes
$0.6171 per gallon
No
Yes – Monthly B-C-715
North Dakota
How is beer defined?
5-01-01. 3. “Beer” means any malt beverage containing one-half of one percent or more of alcohol by volume.
No
Yes – A Direct Shipper License is available for $50 annually, permitting sales of beer directly to North Dakota residents, shipped through common carriers; licensing, labeling, reporting, and tax payment rules apply
Beverage Supplier License
$0; must be renewed annually
No
No
No
No
No
No – but territory exclusive designations must be negotiated and made available to the state on request
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
No
Sold in bulk: $0.08 per gallon; sold in bottles and cans: $0.16 per gallon
No
Yes – Monthly Schedule C Supplier Report
Ohio
How is beer defined?
4301.01. (2) “Beer” includes all beverages brewed or fermented wholly or in part from malt products and containing one-half of one per cent or more of alcohol by volume. (Editor Note: ABV cap removed in 2016.)
No
Yes – A separate type “S” Direct Shipper license is available for $25 annually to holders of a Supplier license, permitting sales of beer directly to Ohio residents, shipped through licensed common carriers; licensing, age verification, labeling, reporting, and tax payment rules apply
“S-1” Beer Supplier
$300 annually
No
Yes – Solicitor’s Registration Card for $50, lasts for 2 years; required for conducting tasting and providing samples
Yes – Label
No
Yes
Yes
Maximum of 750mL size for containers; must be clearly marked as samples; can only be provided by holders of a Solicitor’s Registration Card
Yes
Yes
Yes
$0.18 per gallon
Yes – monthly
Yes – Monthly or Quarterly ALC-83; includes tax payment
Oklahoma
How is beer defined?
37.605(5). “Beer” means any beverage containing more than three and two-tenths percent (3.2%) of alcohol by weight and obtained by the alcoholic fermentation of an infusion or decoction of barley, or other grain, malt or similar products. “Beer” may or may not contain hops or other vegetable products. “Beer” includes, among other things, beer, ale, stout, lager beer, porter and other malt or brewed liquors, but does not include sake, known as Japanese rice wine (Editor Note: Low-point beer (below 3.2%ABW) is sold and regulated differently than “Beer”; Oklahoma citizens voted in 2016 to remove the distinction between Beer and Low-Point Beer, effective in 2018.)
No
No
Nonresidential Seller License, which allows the holder to sell to Oklahoma wholesalers and act as their own Broker; or Nonresident Manufacturer License, which does not allow the holder to act as their own Broker.
Nonresidential Seller License - $3,250, but may be prorated; Nonresidential Manufacturer License - $150, if selling 50 or fewer cases per year; $300 to sell 51-500 cases per year; $600 to sell more than 500 cases per year.
Yes – tax bond equal to estimated amount of tax liability for 3 months, not less than $1,000
Yes – Manufacturer’s Agent License for $55 per year
Yes – Brand; $200 per brand
Yes
No – but a written agreement must be created, and is subject to inspection by ABLE on demand
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes – but only for beer at or below 3.2%ABW, with annual distribution above 300,000 gallons
No
Yes
$12.50 per barrel
No
Yes – Monthly report of shipments
Oregon
How is beer defined?
“471.001 (6)(a) “Malt beverage” means an alcoholic beverage obtained by the fermentation of grain that contains not more than 14 percent alcohol by volume.
(b) “Malt beverage” includes:
(A) Beer, ale, porter, stout and similar alcoholic beverages containing not more than 14 percent alcohol by volume;
(B) Malt beverages containing six percent or less alcohol by volume and that contain at least 51 percent alcohol by volume obtained by the fermentation of grain, as long as not more than 49 percent of the beverage’s overall alcohol content is obtained from flavors and other added nonbeverage ingredients containing alcohol; and
(C) Malt beverages containing more than six percent alcohol by volume that derive not more than 1.5 percent of the beverage’s overall alcohol content by volume from flavors and other added nonbeverage ingredients containing alcohol.
(c) “Malt beverage” does not include cider or an alcoholic beverage obtained primarily by fermentation of rice, such as sake.”
No
Yes – A Direct Shipper Permit is available for $50 annually, permitting sales of beer directly to Oregon residents, shipped through common carriers; however, only applies to breweries located in states that permit direct sales of beer to their residents; licensing, labeling, reporting, and tax payment rules apply
Certificate of Approval
$175 every 5 years
No
No
No
No
Yes
Yes
Maximum of 1 gallon per brand; must be clearly labeled as a sample
Yes
No
No
$2.60 per barrel
No
Yes – Monthly CERA Report
Pennsylvania
How is beer defined?
47 PS 1-102. “Malt or Brewed Beverages” shall mean any beer, lager beer, ale, porter or similar fermented malt beverage containing one-half of one per centum or more of alcohol by volume, by whatever name such beverage may be called, and shall mean alcoholic cider and mead.
No
Yes
No specific license is required; however, sales may only be made to licensed Importers or Importing Distributors, who can only be Pennsylvania residents; OOS manufacturers must notify the PLCB of their distribution relationships, and receive an LID number for reporting, which is assigned upon first registering a label with the PLCB
n/a
No
No
Yes – Label
No
Yes
Yes
Permitted; must comply with regulations including labeling and representative requirements
Yes
Yes – Pennsylvania wholesalers may only purchase from OOS suppliers when they have been authorized to do so
Yes
$0.08 per gallon
No
Yes – Monthly REV-1052 Report
Rhode Island
How is beer defined?
3-1-1. (11) “Malt beverage” means any beverage that is usually produced at breweries, as distinguished from distilleries.
No
No
Certificate of Compliance and Affirmation
No fee with license; however, license is granted with brand registrations, which costs $40 per brand annually
No
Yes – Agent’s license, $50 annually paid by agent
Yes – Brand
No
Yes
No
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes
$3.00 per barrel
No
Yes – monthly list of invoices must be filed
South Carolina
How is beer defined?
“61-4-10. The following are declared to be nonalcoholic and nonintoxicating beverages:
(1) all beers, ales, porters, and other similar malt or fermented beverages containing not in excess of five percent of alcohol by weight;
(2) all beers, ales, porters, and other similar malt or fermented beverages containing more than five percent but less than fourteen percent of alcohol by weight that are manufactured, distributed, or sold in containers of six and one-half ounces or more or the metric equivalent
(Editor Note: Being “nonalcoholic and nonintoxicating” merely means beers are treated and regulated differently than “alcoholic and intoxicating” wines and spirits.)
No
No
Certificate of Registration as a Beer Producer or Importer
$400 every 2 years
No
No
Yes – Label
No
Yes
Yes
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes
$0.006 per oz — translates to $0.768 per gallon
No
Yes – Monthly L-BW-I-1 Report
South Dakota
How is beer defined?
35-1-1. (8) “Malt beverage,” a beverage made by the alcoholic fermentation of an infusion or decoction, or combination of both, in potable brewing water, of malted barley with hops, or their parts, or their products, and with or without other malted cereals, and with or without the addition of unmalted or prepared cereals, other carbohydrates or products prepared therefrom, and with or without the addition of carbon dioxide, and with or without other wholesome products suitable for human consumption containing not less than one-half of one percent of alcohol by weight;
No
No
No license required; however, all products must be registered with the state prior to sale, at $25 per label, renewed annually; for registrations, the state will assign a “BR” number used for all interactions with the state alcohol division
No
No
Yes – Label
No
Yes
Yes – does not have to be submitted to state, but Suppliers must arrange authorized territories with their Wholesalers and cannot contract with other Wholesalers to distribute in the same territory
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes
$8.50 per barrel
No
Yes – Monthly 0890 Brewers report
Tennessee
How is beer defined?
“57-3-101.(8) “”High alcohol content beer”” means an alcoholic beverage which is beer, ale or other malt beverage having an alcoholic content of more than eight percent (8%) by weight and not more than twenty percent (20%) by weight, except wine as defined in ง 57-3-101, that is brewed, regulated, distributed or sold pursuant to chapter 3 of this title; provided, that no more than forty-nine percent (49%) of the overall alcoholic content of such beverage may be derived from the addition of flavors and other nonbeverage ingredients containing alcohol.
57-5-101.(3)(b) “”beer”” means beer, ale or other malt beverages, or any other beverages having an alcoholic content of not more than eight percent (8%) by weight, except wine as defined in § 57-3-101; provided, however, that no more than forty-nine percent (49%) of the overall alcoholic content of such beverage may be derived from the addition of flavors and other nonbeverage ingredients containing alcohol.
No
No
Non-resident Seller’s License
$150 if selling less than 100 cases annually to Tennessee; $250 annually for unlimited sales
No
Yes – Representatives of suppliers must receive a Suppliers Representative Permit, for a $50 annual fee
Yes – Brand
No
Yes
Yes
For High Alcohol Content Beer, no more than 1-1.75mL per brand per retailer, only of brands the retailer has not purchased in previous 12 months
Yes
Yes
Yes
$1.21 per gallon for beer with an ABW of 8% or more; $1.20 per gallon for beer with an ABW less than 8%
No
Yes – High Content Beer suppliers must send in monthly copies of invoices
Texas
How is beer defined?
“(12) “”Ale”” or “”malt liquor”” means a malt beverage containing more than four percent of alcohol by weight;
(15) “”Beer”” means a malt beverage containing one-half of one percent or more of alcohol by volume and not more than four percent of alcohol by weight.”
No
No
Nonresident Brewer's License allows sales of all malt beverages
Nonresident Brewer's License: $1,500 for a two-year license
No
No
Yes – Brand
No
Yes
Yes
Wholesalers only may provide retailers with samples; only of 1-six pack of brands the retailer has not purchased before
Yes
Yes
Yes
Beer: $6.00 per barrel; Ale and Malt Liquor: $6.138 per barrel
No
Yes - Monthly C-231 Nonresident Brewer's Report
Utah
How is beer defined?
“32B-1-102.
(8) (a) Subject to Subsection (8)(d), “beer” means a product that:
(i) contains at least .5% of alcohol by volume, but not more than 4% of alcohol by volume or 3.2% by weight; and
(ii) is obtained by fermentation, infusion, or decoction of malted grain.
(b) “Beer” may or may not contain hops or other vegetable products.
(c) “Beer” includes a product that:
(i) contains alcohol in the percentages described in Subsection (8)(a); and
(ii) is referred to as:
(A) beer;
(B) ale;
(C) porter;
(D) stout;
(E) lager; or
(F) a malt or malted beverage.
(d) “Beer” does not include a flavored malt beverage.
(45) (a) “Heavy beer” means a product that:
(i) contains more than 4% alcohol by volume; and
(ii) is obtained by fermentation, infusion, or decoction of malted grain.
(b) “Heavy beer” is considered liquor for the purposes of this title.
(Editor Note: In Utah, “heavy beer” with an ABV of more than 4% can only be sold through the state Control Board; the rules listed here only apply to low-point beer”)
No
No
Certificate of Approval
$300 annually
No
No
Yes – Brand
No
Yes
Yes
No more than 3 gallons of any beer brand, only brands which the retailer has not purchased in previous 12 months
Yes
Yes
Yes
$12.80 per barrel
No
Yes – Monthly TC-730 Report of sales to Distributors
Vermont
How is beer defined?
7-1.(14) “Malt beverages”: all fermented beverages of any name or description manufactured for sale from malt, wholly or in part, or from any substitute therefor, known as beer, porter, ale, and stout, containing not less than one percent nor more than 16 percent of alcohol by volume at 60 degrees Fahrenheit. However, if such a beverage has an alcohol content of more than six percent and has a terminal specific gravity of less than 1.009, it shall be deemed to be a spirit and not a malt beverage. The holder of the certificate of approval or the manufacturer shall certify to the Liquor Control Board the terminal specific gravity of the beverage when the alcohol content is more than six percent.
No
Yes – A Direct Shipper License is available for $300 annually, permitting sales of beer directly to Vermont residents, shipped through common carriers; licensing, age verification, labeling, reporting, and tax payment rules apply
Certificate of Approval
$2,485 annually
No
Yes – Solicitor’s Permit for $65 annually
No – but registration with the Department of Environmental Conservation for a bottle deposit label is required
No
Yes – must indicated Vermont wholesalers when applying for Certificate of Approval permit
Yes
Only wholesalers may provide samples to retail staff, only at request of retailer
Yes
No
Yes – implied by statutory language
6% ABV and under: $0.265 per gallon; over 6%ABV: $0.55 per gallon
No
No – Reporting and Tax Remittance done solely by Vermont Wholesaler
Virginia
How is beer defined?
4.1-100. “Beer” means any alcoholic beverage obtained by the fermentation of an infusion or decoction of barley, malt, and hops or of any similar products in drinkable water and containing one-half of one percent or more of alcohol by volume.
No
Yes – A Beer Shipper’s License is available for $95 annually, permitting the sale of beer directly to Virginia residents, shipped through common carriers; licensing, labeling, age verification, reporting, and tax payment rules apply
Beer Importer’s License
$370 annually
No
Yes – not required to have a representative, but Solicitors Permits are available to authorize representatives, at $165 per year; alternatively a Tasting-only Solicitor permit is $50 annually
Yes – Label
Yes
Yes
Yes
Only licensed representatives may provide samples of no more than 52oz, which are properly labeled as samples
Yes
Yes
Yes
$0.2565 per gallon
No
Yes – Monthly 805-71 Report
Washington
How is beer defined?
66.04.010. (3) “Beer” means any malt beverage, flavored malt beverage, or malt liquor as these terms are defined in this chapter.
20) “Flavored malt beverage” means:
(a) A malt beverage containing six percent or less alcohol by volume to which flavoring or other added nonbeverage ingredients are added that contain distilled spirits of not more than forty-nine percent of the beverage’s overall alcohol content; or
(b) A malt beverage containing more than six percent alcohol by volume to which flavoring or other added nonbeverage ingredients are added that contain distilled spirits of not more than one and one-half percent of the beverage’s overall alcohol content.
(26) “Malt beverage” or “malt liquor” means any beverage such as beer, ale, lager beer, stout, and porter obtained by the alcoholic fermentation of an infusion or decoction of pure hops, or pure extract of hops and pure barley malt or other wholesome grain or cereal in pure water containing not more than eight percent of alcohol by weight, and not less than one-half of one percent of alcohol by volume. For the purposes of this title, any such beverage containing more than eight percent of alcohol by weight shall be referred to as “strong beer.” (Editor Note: “Strong beer” requires a statement of alcoholic content on the label.)
Yes – for an additional $100 annually, a COA holder may apply to also sell and ship directly to licensed Washington retailers
No
Beer Certificate of Approval
$213 annually
No
Yes – not required to have a representative, but if active, they must receive an Agent license for $27 annually; allows for receipt of orders and delivery of samples to retailers
Yes – Label
No
Yes
No
Permitted; taxes must be paid on samples provided for purposes of negotiating sales
Yes
Yes – imports of beer into Washington can only come from holders of a COA or their authorized seller
No
$8.08 per barrel
No
Yes – Monthly LIQ-308 COA holder report; or LIQ-319 Beer Representative Report
West Virginia
How is beer defined?
11-16-3(5). “Nonintoxicating beer” means all cereal malt beverages or products of the brewing industry commonly referred to as beer, lager beer, ale and all other mixtures and preparations produced by the brewing industry, including malt coolers and nonintoxicating craft beers containing at least one half of one percent alcohol by volume, but not more than nine and six-tenths of alcohol by weight, or twelve percent by volume, whichever is greater, all of which are hereby declared to be nonintoxicating and the word “liquor” as used in chapter sixty of this code shall be not construed to include or embrace nonintoxicating beer nor any of the beverages, products, mixtures or preparations included within this definition.” (Editor Note: malt beverages above 12%ABV is defined and regulated as a “liquor”; rules stated here only apply to “Nonintoxicating beer.”)
No
No
Brewer/Importer License
$1,500 annually
Yes – $25,000 in bond
Yes – not required, but representatives that are active must receive an Agent license for $50 annually
Yes – Label
No
Yes
Yes
Only wholesalers can provide any products to retailers
Yes
Yes
Yes
$5.50 per barrel
No – normally the West Virginia distributor, who is the first consignee of beer produced out of the state pays taxes; except the tax commissioner can require an out of state producer to report and pay taxes on behalf of its distributor
Yes – BRW-01 Return
Wisconsin
How is beer defined?
125.02. (6) “Fermented malt beverages” means any beverage made by the alcohol fermentation of an infusion in potable water of barley malt and hops, with or without unmalted grains or decorticated and degerminated grains or sugar containing 0.5 percent or more of alcohol by volume.
Yes – licensed OOS brewers who produce 300,000 or less total barrels annually may sell and ship directly to Wisconsin retailers upon registration with the state, and compliance with rules for Wisconsin wholesalers
No
Out-of-State Shipper’s Permit – Beer
No cost, but must be renewed biennially
Yes – an amount equal to twice the estimated maximum monthly tax liability, of not less than $1,000 but not more than $100,000, must be held in security
No
No
No
No – your Wisconsin wholesaler is to provide the state with notice of authority to distribute products
No – your Wisconsin Wholesaler is to provide Territory information along with authorization notice
Not permitted
Yes
Yes
Yes – all beer sold to Wisconsin wholesalers must be delivered to and unloaded at the wholesaler’s warehouse
$2 per barrel; brewers who produce less than 300,000 total barrels annually are eligible for a $1 credit on every barrel for the first 50,000 barrels subject to the beer excise tax
Yes
Yes – Monthly BT-104, includes tax payment
Wyoming
How is beer defined?
12-1-101. (x) “Malt beverage” means any fluid, substance or compound intended for beverage purposes manufactured from malt, wholly or in part, or from any substitute therefor, containing at least one-half of one percent (.5%) of alcohol by volume.
No
No
No license required; however sales may only be made to licensed Wyoming wholesalers
No
No
Yes – no formal requirement, but state requests copies of COLAs of beer being sold to Wyoming wholesalers
No
Yes
Yes
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
No
No
$0.19 per gallon
No
Yes – Monthly report of shipments