DtC Cider Shipping Rules- Sovos ShipCompliant

Cider Direct-to-Consumer Shipping Rules

State-by-State Rules Governing Interstate DtC Cider Shipping

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Interstate Compliance for Shipping Cider

Very few states expressly mention cider products in their direct-to-consumer statutes or regulations. Instead, the legality of shipping cider products depends on how a state treats ciders in relation to other alcoholic beverages, which can vary from how ciders are treated at the federal level. Generally, ciders do fall within states' definitions of wine, as they are also the product of fermenting fruit and fruit juices. Nevertheless, there are some states that statutorily exclude ciders from their definition of wines.

Where states treat cider and wines the same, cider may be shipped under a state’s wine shipping rules; where states treat cider like beer, cider could only be shipped if it allows the shipping of beer. On occasion, these definitions can depend on the alcoholic content of the cider, with higher ABV ciders falling under wine regulations and lower ABV ones being treated as beer. As such, cider shippers should take care to understand how a state defines and regulates your products, and if there are any variations based on their ABV.

Cider shippers should also pay close attention to these definitions as many states will tax a cider at a much reduced rate than a wine, even if the cider is otherwise regulated like a wine.

The following state rules provide where we have determined that the state would or would not allow cider to be shipped under existing DtC alcohol shipping rules. These rules largely track with restrictions on shipping other products. But do note when and where a cider product may receive a reduced excise tax rate based on its ABV.

When reviewing this information, keep the following in mind:

The rules we’ve compiled here only reflect regulations that a state would impose on a cider supplier located in a different state, looking to enter a new market. They do not include rules on setting up a production plant, or for federal or home-state compliance.
This is not a definitive or complete guide. It should be used only as a starting place, to help lead you in the right direction as you expand your distribution. Do not take this as the final word on any regulatory issue.
When you actually approach selling in a new state, be sure to consult with someone who can properly interpret how the rules apply to your individual circumstances: your compliance team, your legal counsel or even another cider producer located in that state.

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 updated on 12/17/2020.

Alabama

Alabama does not permit the DtC shipping of any alcoholic beverages. Alabama residents may may special orders of products not otherwise distributed in the state by getting pre-approval from the state Alcohol Control Board and submitting a specific form to a producer. The producer must ship the ordered products to a designated Alabama retail store for the customer to pick it up. The Alabama customer is personally responsible for any taxes or fees that may apply.

Alaska

Alaska currently does not regulate direct to consumer shipping of alcoholic beverages. Instead, DtC shipping operates under a determination by the Alaska Attorney General to not prohibit DtC shipments. As such, there are very few restrictions or requirements on DtC shipping of any alcoholic beverages. Any party who is legally permitted to sell alcohol, including retailers with a valid off-premises license in their home state can ship cider into Alaska. However, there are many local communities that prohibit the sale of alcohol, and it remains illegal to ship alcohol to these communities.

Permitted

Yes - Alaska allows DtC shipping of cider as a wine product. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

Alaska does not require DtC shippers to hold a license.

Dry Counties

It is illegal to ship alcohol to any region in Alaska that has voted to prohibit the sale of alcohol in that region. There is no exception for DtC sales. Currently, there are 78 such cities and counties in the state. Common carriers will not accept packages containing alcohol going to one of these regions. A list of such “local option” communities can be found here.

Shipping Restrictions

All packages of beer must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.

Tax Rates

Excise Tax: $1.07 per gallon of beer. Alaska does not require DtC beer shippers to remit excise tax on their sales.

Sales Tax: Alaska does not have sales tax

Arizona

Permitted

Arizona permits DtC shipping of cider when it meets the state’s definition of a wine (requiring fermentation of fruits or fruit juices); cider below 7% is taxed differently from other wines

Licenses Required

Only wine producers holding a license issued by Arizona may ship cider into the state. The license required is a 17W Direct Wine Shipper Permit, which costs $225 ($175 for renewals). In addition, wineries that produce no more than 20,000 gallons of wine per year may also ship cider DtC by holding a 2W Small Farm Winery Permit.

Volume Limits

17W Direct Wine Shipper licensees may ship no more than 12 cases of wine or cider per individual per year. Shippers using a 2W Small Farm Winery Permit are not limited in how much they can ship per year.

Customer Information

DtC shippers should collect information on all orders, including recipient’s name and address, date of shipment, and contents of the package. This data should be retained in case of audit, and must be reported to the DLLC regularly.

Shipping Restrictions

All packages of cider must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.

Tax Rates

Excise Tax:

$1.07 per gallon of all cider with an ABV of 7% or less
$2.50 per gallon of all cider with an ABV greater than 7% (taxed as wine)

Sales Tax: 5.6% plus local rates (Arizona calls its sales tax the “Transactional Privilege Tax”)

Tax Reports

Excise Tax: Form 835, due monthly

Sales Tax: TPT Return, due monthly

Shipping Report

Shippers using a 17W license must file an annual shipping report providing order summary data for all shipments made by them. Shippers using a 2W license do not need to file this shipping report, but must file an annual production report to the AZ DLLC indicating they are under the production threshold for making DtC shipments.

Arkansas

Permitted

Arkansas permits DtC shipping of cider products by licensed wine manufacturers only, and only when the cider was originally purchased when the Arkansas resident was physically present at the manufacturer’s licensed premises; further, only cider that meets the state definition of “vinous liquor” may be shipped DtC, which requires the product to have an ABV greater than 5% but no more than 21% and be produced from the fermentation of real fruits or fruit juices.

Licenses Required

All wineries making DtC sales to Arkansas residents must first receive a Wine Shipper License. This license is available for $25, and must be renewed annually by June 30. This license only permits the holder to ship wine back to an Arkansas resident that was purchased when the Arkansas resident was present at the licensee’s premises.

Volume Limits

Direct shippers may ship no more than one case per individual per quarter of vinous liquor (including qualifying ciders).

Shipping Restrictions

Tax Rates

Excise Tax: $7.5078 per 31-gallon barrel

Sales Tax: 9.5%+ local rates (includes 6.5% base rate, plus 3% tax on vinous beverages)

Tax Reports

Excise Tax:Wine Excise Tax Return, due monthly

Sales Tax: E-1 SUT Return

California

California permits all in-state manufacturers to ship any alcoholic beverages DtC to California consumers that the manufacturer is legally permitted to sell for off-premises consumption at their licensed premises. No additional licenses or reports are required beyond what are required under their manufacturing license. The following rules are relevant for out-of-state manufacturers.

Permitted

California permits DtC shipping of cider by licensed wine manufacturers under the state’s DtC wine shipping laws. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

Out-of-state wine manufacturers are required to hold a Wine Direct Shipper License issued by the California ABC for a $10 annual registration fee.

Warning Labels

California requires all DtC shipments of cider to include Prop-65 warnings regarding possible ill-effects of alcohol consumption and a BPA warning, if applicable. More information on these notices can be found at www.P65Warnings.ca.gov.

Shipping Restrictions

Tax Rates

Excise Tax:$0.20 per gallon

Sales Tax: 7.25% plus local rates; from May 2019, in-state California shippers must calculate local sales taxes based on the destination address of their shipments

Tax Reports

Excise Tax:BOE-501-WG Winegrower Tax Return, filing frequency can vary

Sales Tax: BOE-401-A2 State and Local Tax Return, filing frequency varies on the amount of sales

Colorado

Permitted

Colorado permits DtC shipping of cider by licensed wine manufacturers only under DtC wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries must receive a Winery Direct Shipper’s Permit before selling DtC into Colorado. The license is available for $100, and must be renewed annually.

Product Restrictions

Wineries may only ship ciders DtC that they produce or bottle themselves. Each separate production or bottling facility must have its own DtC license in order to sell its cider.

Shipping Restrictions

Tax Rates

Excise Tax: $0.08 per gallon for cider with an ABV of 7% or less
$0.0833 per liter for cider with an ABV greater than 7% (taxed like wine)

Sales Tax: 2.9% plus applicable locals; Colorado does not require DtC shippers to remit sales tax on their shipments unless the DtC shipper has economic nexus in the state (makes over $100,000 in annual revenue), in which case they are currently only required to collect and remit state-administered local taxes

Tax Reports

Excise Tax: DR 0448, due monthly

Sales Tax: DR 0100, Retail Sales Tax Return, or the Colorado Revenue Online or SUTS equivalent forms; only required for DtC shippers with nexus in the state

Connecticut

Permitted

Connecticut permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries making DtC sales to Connecticut residents must first obtain a license from the LCD. Out-of-state wineries who produced less than 100,000 gallons of wine per year may apply for an Out-of-state Small Winery Shipper’s Permit, which is available for $315 and must be renewed annually.

Out-of-state wineries producing more than 100,000 gallons of wine per year must instead receive an Out-of-state Shipper’s Permit for Alcoholic Liquor, which is available for $1,250 and must be renewed annually. In-state wineries can ship DtC to Connecticut residents under their local manufacturing license.

Volume Limits

Wineries are limited to shipping no more than 5 gallons (~ 2 cases) per individual every 2 months.

Product Restrictions

Wineries are only permitted to ship ciders DtC that are manufactured on their licensed premises.

In addition, all ciders sold in Connecticut must have their labels registered with the state, and renew the registration every 3 years. However, any ciders that are already registered for wholesale distribution in Connecticut do not need to be re-registered for DtC sales.

Shipping Restrictions

Tax Rates

Excise Tax:$0.24 per gallon of all cider with an ABV of 7% or less
$0.79 per gallon of all cider with an ABV greater than 7% (like wine)

Sales Tax: 6.35%

Tax Reports

Excise Tax: O-255 Excise Tax Return, due monthly

Sales Tax: OS-114 SUT Return

Shipping Reports

A report summarizing order-by-order information, including the purchaser, recipient, and package contents, for the previous month must be filed monthly with the LCD.

Delaware

Delaware does not permit DtC shipping of any alcoholic beverages. Under certain circumstances a wine manufacturer may ship wine or ciders to Delaware residents that were purchased when the Delaware resident was physically present at the winery’s licensed premises, following federal on-site laws.

District of Columbia

Permitted

The District of Columbia permits DtC shipping of all alcoholic beverages.

Licenses Required

D.C. does not require DtC shippers to receive a license issued by the Alcoholic Beverage Regulation Administration.

Volume Limits

DtC shippers are limited to shipping no more than one case per individual per month of all alcoholic beverages.

Shipping Restrictions

Tax Rates

Excise Tax: There is no regulatory requirement for out-of-district wineries making only DtC sales to pay excise taxes in DC. These excise tax rates will only apply to sales of wine through liquor stores in the district.

$0.30 per gallon on still wine with an ABV of 14% or less
$0.40 per gallon on still wine with an ABV greater than 14%
$0.45 per gallon on all sparkling wine

Sales Tax: 10.25% for alcoholic beverages (6% general tax rate); only businesses with nexus in D.C. are required to collect and remit sales taxes on their sales to resident (D.C. has economic nexus rules for non-local businesses making either $100,000 or more, or 200+ annual transactions in the district).

Tax Reports

Not Required.

Florida

Permitted

Florida permits cider to be shipped DtC by wine manufacturers and retailers under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

Florida does not require DtC shippers to be licensed by the state prior to making shipments. However, only parties licensed in their home state as a wine manufacturer or off-premises retailer may ship cider DtC into Florida.

Volume Limits

There are no limits on how much cider a DtC shipper can ship to Florida residents. However, Florida prohibits the sale of wine or cider in bottles larger than 1 gallon.

Dry Counties

Cider may not be shipped into any Florida locality that prohibits the local sale of alcoholic beverages. Currently, Lafayette, Liberty, and Washington counties are dry and cider may not be shipped there

Shipping Restrictions

Tax Rates

Excise Tax: $0.89 per gallon of cider with an ABV of 7% or less
$2.25 per gallon of cider with an ABV greater than 7% (same as wine)

Sales Tax: 6% - Florida does not require DtC shippers to collect and remit the state’s sales tax. Further, Florida currently does not have economic nexus rules in place, so only Florida-based shippers will have a sales tax liability

Tax Reports

Excise Tax: Direct Wine Shipments Tax Return, must include invoice summary reports of all shipments made into the state

Sales Tax: DR-15 SUT Return, only required for shippers with nexus in Florida

Georgia

Georgia defines “cider” as an alcoholic beverage produced from fermented apples or apple juice with an ABV of 6% or less. Further, by statute Georgia regulates all such products as malt beverages. As such, ciders with an ABV of 6% or less, even if they meet the federal definition of a wine, may not be shipped DtC into Georgia

Permitted

Georgia permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules, but only when the cider meets Georgia definition of a “wine”, which will require the cider to have an ABV greater than 6%

Licenses Required

All wineries making DtC shipments of cider with an ABV greater than 6% to Georgia must first receive a Wine Special Order Shipping License from the state. This license costs $50 and must be renewed annually.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Product Registration / Notification

All wineries selling cider with an ABV greater than 6% in Georgia must first register their cider labels with the ATC. However, any ciders with labels that have already been registered for distribution through Georgia wholesalers do not need to be re-registered for sale DtC. Further, the ATC will only approve registration of cider labels for DtC sale when the DtC seller actually produced or bottled the cider.

Shipping Restrictions

Tax Rates

Excise Tax: $1.51 per gallon (14% ABV or less wine tax rate)

Sales Tax: 4% plus local rates

Tax Reports

Excise Tax: ATT-2SP Special Order Tax Return, due monthly

Sales Tax: ST-3 Sales/Use Tax Return

Hawaii

Hawaii follows the federal definition of “wines,” which incorporates all fruit-based ciders. Further, each Hawaiian county (Hawaii, Maui, Oahu, Kauai) maintains its own alcohol control agency; a DtC shipper must comply with each of the DtC and licensing rules established by the separate counties in order to ship to the entire state

Permitted

Hawaii permits cider to be shipped by wine manufacturers only, under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries making DtC sales to Hawaii residents must receive a Direct Wine Shipper Permit. A separate license is required for each of the four Hawaiian counties, and must be renewed annually.
The license to ship to Honolulu county is available for $120.
The licenses to ship to Hawaii, Maui and Kauai counties are available for $48 each.

Volume Limits

Wineries may not ship more than 6 cases to an individual household per year

Shipping Report

DtC shippers are required to file an annual report detailing their order information. A separate report must be submitted to each county that cider has been shipped to

Shipping Restrictions

Tax Rates

Excise Tax: $1.38 per gallon

Sales Tax: 4% plus county rates (note, the amount of sales tax collected is itself subject to a sales tax liability)

Tax Reports

Excise Tax: M-18 Liquor Tax Return, due to the state tax commission annually

Sales Tax:

G-45 General Excise Tax/Use Tax Return
G-49 Annual Reconciliation Report
Wineries with limited sales to the state can petition to file annually, in which case only the G-49 Annual Reconciliation Report is required.

Idaho

Permitted

Idaho permits cider to be shipped DtC by wine manufacturers and off-premises retailers located in Idaho, California, or New Mexico only, under the state’s wine shipping rules. Retailers may only ship 2 cases of cider per month, but are otherwise not required to comply with the state’s licensing or tax requirements. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries making DtC sales to Idaho residents must receive a Direct Shipper’s Permit (DSP), issued by the Idaho State Police Alcohol Beverage Control. This permit is available for no cost. Before applying for a DSP, a winery must first receive both a Wine Tax Permit and Seller’s Permit from the Idaho State Tax Commission. These permits are available for an initial cost of $50, and a renewal fee of $25. All permits must be renewed annually.

Volume Limits

Wineries may not ship more than 24 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.45 per gallon (taxed as wine)

Sales Tax: 6%

Tax Reports

Excise Tax: Form 1752 Wine Tax Return, due monthly

Sales Tax: Form 850 SUT Return

Shipping Report

DtC sellers are required to file the Direct Shipment Report annually to the Idaho State Police Alcohol Beverage Control, providing order-specific summaries of customer information, package contents, and shipping details.

Illinois

Permitted

Illinois permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries selling DtC to Illinois residents must have a Winery Shipper’s License. The cost of this license varies depending on the amount of wine/cider the applicant produces. All licenses must be renewed annually.

If producing less than 250,000 gallons per year: $350 initial license fee and $250 renewal fee
If producing between 250,000-500,000 gallons per year: $1,000 initial license fee and $750 renewal fee
If producing more than 500,000 gallons per year: $1,500 initial license fee and $1,200 renewal fee

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Product Registration / Notification

Wineries may only ship ciders that they manufacture to Illinois residents. In addition, all ciders being sold into the state must have their labels registered with the ILCC. Ciders with labels that have already been registered for sale to Illinois distributors do not need to re-register for DtC sales.

Shipping Restrictions

Tax Rates

Excise Tax: $0.231 per gallon for cider with an ABV of 7% or less
$1.39 per gallon for cider with an ABV greater than 7% (same as wine)

Sales Tax: 6.25% (out-of-state shippers are eligible for a flat state and local sales tax rate; in-state shippers are required to collect the specific local rate for the location they are shipping from

Tax Reports

Excise Tax: RL-26-W Direct Wine Shipper Return, due monthly

Sales Tax: ST-1 and ST-2 SUT Returns

Third Party Provider Rules

Illinois requires all wineries selling DtC to list any third-party fulfillment services (except for common carriers) they use to facilitate shipments to Illinois residents, alongside their new or renewed license applications. In addition, these third-party fulfillment services are required to file an annual report detailing the orders that they facilitated.

Indiana

Indiana regulates ciders as wines for all purposes, except excise taxes

Permitted

Indiana permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping laws. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries making DtC sales to Indiana residents must first receive a Direct Wine Seller’s Permit. The cost of this license varies depending on the amount of wine or cider the licensee will ship DtC. This license must be renewed annually by June 30.

If wineries ship less than 9,000 liters per year, the license fee is $100.
For each additional 9,000 liters that will be shipped, the license fee is an additional $100.
If wineries ship up to the annual 45,000 liter cap, the license fee is at the maximum of $500.

Volume Limits

Wineries are limited to shipping no more than 24 cases per individual per year. A single winery may not ship more than 45,000 total liters to Indiana residents per year.

Three Tier Restrictions

Indiana will not grant a Direct Wine Seller’s Permit to any winery that has had a relationship with an Indiana wholesaler at any time within the 120 days prior to the submission of an application. Wineries may participate in either the state’s DtC or three-tier market, but not both at once.

Shipping Restrictions

Tax Rates

Excise Tax: $0.115 per gallon for ciders with an ABV of 7% or less
$0.47 per gallon for ciders with an ABV greater than 7% (same as wine)

Sales Tax: 7%

Tax Reports

Excise Tax: ALC-DWS Tax Return, due monthly; this return must be accompanied by a summary report detailing the invoice information for each order made by the DtC shipper

Sales Tax: ST-103 Tax Return

Customer Information

As a condition of their license, wineries are required to verify that the consumer is at least 21 years of age at the time of purchase, either by receiving a copy of their ID or using an online service. Wineries must collect customer data at the time of purchase for regular reporting to the state. Wineries are recommended to retain complete order and customer information, in case of audit.

Iowa

Iowa defines all fruit-based fermented products with an ABV of 6.25% as a “malt beverage” for regulatory purposes. As such, any ciders that meet this definition may not be shipped DtC into the state.

Permitted

Iowa permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules, which requires that the cider meets the state’s definition of “wine,” requiring it to be produced from the fermentation of real fruit or fruit juices and to have an ABV greater than 6.25%. Lower-ABV ciders may not be shipped DtC into Iowa.

Licenses Required

All wineries making DtC sales to Iowa residents must first receive a Wine Direct Shipper (WDS) License. This license is available for $25 and must be renewed annually. In addition, WDS licensees must maintain a $5,000 tax bond.

Product Restrictions

Wineries are limited to only selling those wines that are fermented on the winery’s licensed premises to Iowa residents.

Shipping Restrictions

Tax Rates

Excise Tax: $1.75 per gallon (same as wine)

Sales Tax: 6% plus local rates. Iowa does not require DtC shippers to collect and remit the state’s sales tax. Only shippers with physical or economic nexus, making over $100,000 in annual revenue in Iowa, will have a sales tax liability.

Tax Reports

Excise Tax: Report of Shipments of wine, due in January and July. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information

Sales Tax: SUT and Surcharge Return, only due for shippers with nexus in Iowa

Kansas

Permitted

Kansas permits cider to be shipped by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries making DtC sales to Kansas residents must first receive a Special-Order Shipping License. The license is valid for 2 years for a cost of $100. Out-of-state wineries must also include payment of a $750 bond with their license application.

Product Restrictions

Wineries are permitted to sell DtC only wines that are manufactured on their licensed premises.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.30 per gallon (same as for wine)

Sales Tax: 8% (Wine Enforcement Tax, which is due instead of state sales tax on DtC orders)

Tax Reports

Excise Tax: ABC-1040 Special Order Return, due annually. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information

Sales Tax: LE-3 Liquor Enforcement Tax Return, due monthly (note, this is not the state’s SUT return)

Kentucky

Permitted

Yes- Kentucky allows DtC shipping of cider

Licenses Required

Only holders of a License to Direct Ship to Consumers are permitted to ship cider DtC to Kentucky residents. The license costs $100 and must be renewed annually.

Product Restrictions

DtC cider shippers are permitted to ship only brands that they produce or bottle themselves, or are produced or bottled for them in an exclusive agreement. DtC shippers must be at least the Primary American Source for the ciders they will ship.

Volume Limits

Cider shippers are limited to shipping no more than 10 cases per individual per month.

Shipping Restrictions

Dry Communities

DtC shippers are prohibited from delivering cider into any community in Kentucky that prohibits the local sale of alcohol (“dry” communities). These communities are based on election precincts and no set list of dry communities is available. However, under the state’s DtC laws, it is the consumer that is liable for any delivery to a dry community, and the DtC shipper and their carrier may be held blameless if they take good faith efforts to prevent delivery to dry communities. As such, during a sale, DtC shippers should make sure to inform their Kentucky consumers of the prohibition and risk of shipping to a dry community, and have their Kentucky consumers positively affirm that they reside in a community that permits the sale and delivery of alcoholic beverages.

Tax Rates

Excise Tax: ciders with an ABV of 7% or less are taxed at the beer rate of.080645 per gallon ($2.50 per 31-gallon barrel); ciders with an ABV greater than 7% are taxed at the wine rate of $0.50 per gallon

Sales Tax: 6%

Wholesale Sales Tax: in addition to other taxes, Kentucky imposes an ad valorem tax on the wholesale price of ciders sold into the state, which includes on DtC shipments; for DtC sales, the state has determined that the wholesale price can be deemed to be 70% of the stated retail price; the Wholesale Sales Tax for cider is then 10% of the wholesale price

Tax Reports

Excise Tax and Wholesale Sales Tax: both taxes must be remitted together using the 73A550 return, due quarterly; this return must be accompanied by a schedule providing summary information of each delivery made in the previous quarter

Sales Tax: Online Filing Only

Louisiana

Permitted

Louisiana permits cider to be shipped DtC by wine manufacturers and licensed off-premises retailers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

Before making DtC sales, all out-of-state wineries are required to apply for and receive two permits:

Direct Wine Shipper Permit (DWSP) from the Louisiana Office of Alcohol and Tobacco Control (ATC), which is available for $250 and must be renewed annually by December 31, and
Application for Authority to Make Direct Shipments of Wines to Louisiana Consumers from the Louisiana Department of Revenue (DOR), which is available for $150, and must be renewed annually by June 30.

Product Registration / Notification

Except when sold by a licensed DtC-shipping retailer, all ciders being sold in Louisiana must have their brand labels registered with the ATC. A label must be registered under the appropriate license, either for DtC sale or distribution through a Louisiana wholesaler. Any label registered under a license for distribution to Louisiana wholesalers may not also be registered for sale under the winery’s DtC license.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per household per year

Shipping Restrictions

Tax Rates

Excise Tax: $12.50 per 31-gallon barrel for cider with an ABV of 6% or less
$0.20 per liter of cider with an ABV greater than 6% (same as wine)

Sales Tax: 4.45% (Louisiana does not require DtC licensees to collect or remit local taxes in Louisiana; however, any DtC shipper with economic nexus in state, making over $100,000 in annual revenue or 200 separate transactions there, must comply with the state’s Remote Seller tax obligations, which does require them to collect and remit local taxes, specific to their destination locations.)

Tax Reports

Excise Tax: R-3695-L Wine Tax Return, due monthly. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information

Sales Tax: R-1029 SUT Return; DtC shippers with economic nexus must file a return with the Remote Seller’s Tax Commission instead

Maine

Permitted

Maine permits cider to be shipped by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries making DtC sales to Maine residents must first receive a Wine Direct Shipper License. This license is available for an initial cost of $300, and must be renewed annually for $50.

Product Registration / Notification

Wineries may only ship DtC to Maine residents ciders that were produced by the winery in accordance with its Federal Basic Permit.

In addition, Maine prohibits the DtC sale of any cider in bottles smaller than 750-mL.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per household per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.35 per gallon of all cider with an ABV of 8.5% or less
$0.60 per gallon for higher-ABV ciders (same as wine)

Sales Tax: 5.5%

Tax Reports

Excise Tax: Direct Shipper Excise Tax Report, due annually in the month after the shipper’s DWS license was due to expire. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information

Sales Tax: SUT Return

Maryland

Maryland defines ciders as apple-based products with an ABV of 8.5% or less. Maryland includes these products in the overarching definition of malt beverages in the state. As such, these products are prohibited from being shipped DtC into the state. Only higher-ABV “apple wines” may be shipped DtC in Maryland.

Permitted

Maryland permits DtC shipping of only ciders that will not be defined by the state as malt beverages, but instead meet the state’s definition of wine. This requires the cider to be produced by licensed wine manufacturers and have an ABV greater than 8.5%.

Licenses Required

All wineries making DtC sales to Maryland residents must first receive a Direct Wine Shipper’s Permit. This permit is available for $200, and must be renewed annually by July 1st. In addition, permit holders must retain a $1,000 tax bond.

Product Restrictions

Wineries are only permitted to sell wines they manufacture themselves to Maryland residents DtC.

Volume Limits

Wineries are limited to shipping no more than 18 cases per household per calendar year.

Shipping Restrictions

Tax Rates

Excise Tax: $0.40 per gallon, as a wine

Sales Tax: 9%

Tax Reports

Excise Tax: MD-315 DWS Tax Return, due quarterly. This return must be accompanied by a report summarizing the shipper’s order-by-order invoice information

Sales Tax: COM/RAD 098 SUT Return

Massachusetts

Permitted

Massachusetts permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries making DtC sales to Massachusetts residents must first receive a Direct Wine Shipper License. This license costs $300 initially, and must be renewed annually for $150.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.03 per gallon on cider with an ABV of 6% or less
$0.55 per gallon cider with an ABV greater than 6% (same as wine)

Sales Tax: 6.25%; under Massachusetts law, all alcoholic beverages that have had the state excise paid on them are exempt from state sales tax

Tax Reports

Excise Tax: AB-DS Direct Shipper Tax Return

Sales tax: ST-9; does not need to be filed for shipments of alcohol if Massachusetts excise tax has been paid on them

Shipping Reports

An Annual Direct Shipper Report detailing order-specific information regarding the recipient and package contents must be filed with the ABCC by January 31.

Michigan

Permitted

Michigan permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries making DtC sales to Michigan residents must first receive a Direct Shipper License. This license costs $100 and must be renewed annually.

Product Registration / Notification

A direct shipper may only sell domestically produced cider that they directly produce, bottle, or have made through a custom crush arrangement.

All products sold to Michigan must have their labels registered with the LCC. Any label that has been registered for sale to Michigan wholesalers does not need to be re-registered for DtC sale.

Volume Limits

A direct shipper may only ship a total of 1,500 nine-liter cases of cider or wine per calendar year in Michigan. However, there is no limit on how much a single Michigan resident may receive in a year.

Customer Information

Michigan requires DtC shippers to verify the age of anyone making a DtC order at the time of purchase. This entails either receipt of a copy of the purchaser’s ID or use of an approved third-party service.

Shipping Restrictions

Tax Rates

Excise Tax: $0.135 per liter (same as wine)

Sales Tax: 6%

Tax Reports

Excise Tax: LCC-3890 Excise Tax Return, due quarterly. This return must be accompanied with a report detailing the order-by-order invoice information for all shipments, including brand names shipped, quantity shipped, and price of the shipment

Sales Tax: MI Sales and Use Tax Withholding Return

Solicitation Limit

Michigan strictly prohibits sending any advertisements to minors for products they are not allowed to purchase. Before sending emails to Michigan residents, a winery must confirm, through a third-party service, that the email addresses in their lists do not belong to minors.

Minnesota

Permitted

Minnesota permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

Minnesota does not require DtC shippers to receive a license issued by the state; Minnesota does require that DtC shippers hold a wine production license issued by their home state

Volume Limits

DtC shippers are limited to shipping no more than 2 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.15 per gallon on all cider with an ABV of 7% or less
$0.30 per gallon on all cider with an ABV greater than 7% (same as wine)
Minnesota does not require DtC shippers to pay the state’s excise tax on their DtC shipments. These taxes will only apply to sales of cider made through a Minnesota wholesaler.

Sales Tax: 6.875%. Minnesota does not require DtC shippers to collect and remit the state’s sales tax. Only shippers with physical or economic nexus, making over $100,000 in annual revenue in Minnesota, will have a sales tax liability

Tax Reports

Minnesota does not impose any tax burdens on out-of-state DtC shippers of alcohol beverages.

Mississippi

Mississippi strictly prohibits all DtC shipping of alcoholic beverages.

Missouri

Missouri law appears to include cider beverages within its definition of wines. However, Missouri’s DtC wine shipping laws explicitly require that all products shipped DtC into the state have been properly registered with the federal Trade and Tax Bureau. Since ciders (and other wines) with an ABV of 7% are excluded from the TTB’s registration process, these products may not be shipped DtC into Missouri.

Permitted

Missouri permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices. Further, all products, including ciders, that will be shipped DtC must be “properly registered with the” federal Trade and Tax Bureau according to Missouri law. As such, only ciders that have a COLA issued by the TTB may be shipped DtC, which requires them to have an ABV greater than 7%.

Licenses Required

All wineries making DtC sales to Missouri residents must first receive a Wine Direct Shipper License. This license is available for no cost, but must be renewed annually by May 1.

Volume Limits

DtC shippers are limited to shipping no more than 2 cases per individual per month

Product Restrictions

Wineries may only sell DtC to Missouri residents ciders that were produced on the winery’s premises.

Shipping Restrictions

Tax Rates

Excise Tax: $0.42 per gallon (same as wine)

Sales Tax: 4.225% plus local rates. Missouri does not require DtC shippers to collect and remit the state’s sales tax nor does Missouri currently have economic nexus rules, as such only DtC shippers with physical presence in the state have a sales tax liability

Tax Reports

Excise Tax: Direct Shipper Combined Shipping and Excise Tax Return, due annually. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales tax: MO SUT Return, only required for DtC shippers located in Missouri

Montana

Permitted

Montana permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries making DtC sales to Montana residents must receive a Direct Shipment Endorsement. This endorsement is available for $50. However, this endorsement is only available to wineries that are already registered with the state as either an instate producer, or as a Foreign Winery/Importer. The cost of a foreign winery license varies depending on how much wine the applicant will ship into Montana per year, from no cost of $400. All licenses and endorsements must be renewed annually.

Volume Limits

DtC shippers are limited to shipping no more than 18 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.037 per liter for cider with an ABV less than 7%
$0.27 per liter for cider with an ABV of 7% or greater (same as wine)

Sales Tax: Montana does not have a state sales tax

Tax Reports

Excise Tax: WIT-3 Direct Shipment Report, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information.

Nebraska

Permitted

Nebraska permits the DtC shipping of all alcoholic beverages by both producers and retailers

Licenses Required

All producers or retailers making DtC sales to Nebraska residents must first receive an S1 Direct to Consumer Permit. This license is available for $500, and must be renewed annually by April 30.

Volume Limits

DtC shippers are limited to shipping no more than 108 liters of cider per individual per year.

Product Registration / Notification

All DtC shippers who are also selling their cider products into Nebraska though local wholesalers must provide notice to their Nebraska wholesalers, including a list of all brands they will will sell DtC

Shipping Restrictions

Tax Rates

Excise Tax: $0.95 per gallon (same as wine)

Sales Tax: 5.5% plus local rates

Tax Reports

Excise Tax: 35-7080 Wine Shipment Report, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales tax: Form 10 SUT Return

Nevada

Permitted

Nevada permits the DtC shipping of all alcoholic beverages

Licenses Required

Nevada does not require DtC shippers to be licensed by the state prior to shipping alcohol. However, once the shipper ships 200 cases of alcoholic beverages into Nevada per fiscal year (running from July 1-June 30), it must register with the state as a Certificate of Compliance holder. This certificate is available for $50, and must be renewed each year that the shipper ships more than 200 cases.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.70 per gallon (same as wine)

Sales Tax: 6.85% plus local rates. Nevada does not require DtC shippers to collect and remit the state sales tax, so only DtC shippers with physical presence or economic nexus in Nevada (making over $100,000 in annual revenue in the state) have a sales tax liability.

Tax Reports

Excise Tax: LIQ-STC, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales tax: OS-114 SUT Return, only due for DtC shippers with nexus in Nevada

New Hampshire

Permitted

New Hampshire permits the DtC shipments of all alcoholic beverages

Licenses Required

All manufacturers or retailers making DtC sales to New Hampshire residents must first receive a Direct Shipper Permit. This permit is available for $100, and must be renewed annually.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases of wine per individual per year or 27 gallons of beer per individual per year; the limit on cider will depend on whether the cider meets the state’s definition of wine (fruit-based) or beer (malt-based)

Dry Counties

There is one town in New Hampshire that prohibits the sale of alcoholic beverages, including by DtC shipping: Ellsworth

Shipping Restrictions

Tax Rates

In lieu of excise or other taxes on DtC shipments, New Hampshire requires DtC shippers to collect and remit an 8% “markup” on all DtC sales they make to the state. This markup may be collected from the consumers at the time of purchase

Tax Reports

Direct Shipping Monthly Report. This reports sales from the previous month, including per-order summaries of customer information, package contents, and shipping data, as well as remitting the 8% markup tax.

New Jersey

Permitted

New Jersey permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries must hold a license before selling DtC to New Jersey residents. Out-of-state wineries can apply for the Out-of-State Farm Winery License, while in-state wineries can ship DtC under their plenary or other manufacturing license. The Out-of-State Farm Winery License is only available to wineries producing less than 250,000 gallons of cider/wine per year. The cost for the license ranges, depending on the size of the applicant winery, from only $63 for a winery producing fewer than 1,000 gallons per year to $938 for a winery producing from 50,000 up to 250,000 gallons annually. The license must be renewed annually. If the winery has grown, the renewal fee will also rise to match the new production volume.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.15 per gallon on cider with an ABV of 7% or less
$0.875 per gallon on cider with an ABV greater than 7% (same as wine)

Sales Tax: 6.625%

Tax Reports

Excise Tax: R-1-W Winery Tax Return, due every two months

Sales tax: NJ ST-50 SUT Return

Product Registration / Notification

Licensed wineries are permitted to ship DtC only those ciders that the winery produces itself. In addition, all ciders sold into New Jersey must have their labels registered with the state. Ciders already registered for distribution through a New Jersey wholesaler do not need to be re-registered for DtC sale. However, when applying for DtC permission, the winery must include a list of ciders it intends to sell DtC, which should include the Brand Registration number for any ciders that have them.

New Mexico

Permitted

New Mexico permits cider to be shipped DtC by wine manufacturers and off-premises retailers located in Idaho, California, or New Mexico only, under the state’s wine shipping rules. Retailers may only ship 2 cases of cider per month, but are otherwise not required to comply with the state’s licensing or tax requirements. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices

Licenses Required

All wineries making DtC sales to New Mexico residents must first receive a Direct Wine Shipment Permit. This permit is available for $50, and must be renewed annually.

Volume Limits

Licensed DtC shippers are limited to shipping no more than 2 cases per individual per month

Shipping Restrictions

Tax Rates

Excise Tax: $0.41 per gallon on cider with an ABV of 8.5% or less
$0.45 per gallon on cider with an ABV greater than 8.5% (same as wine)

Sales Tax: 5.125% plus local rates

Tax Reports

Excise Tax: RPD-41190 Liquor Excise Tax Return, due monthly

Sales tax: CRS-1 Gross Receipts Return

New York

New York defines “ciders” as apple or pear-based fermented alcoholic beverages with an ABV of 8.5% or less. Further, New York explicitly distinguishes these products from “wines” when they are labeled and sold as “ciders”, as opposed to “apple” or “pear wines,” even if they otherwise meet the state’s definition of wine. Under this distinction, any products labeled and sold as “ciders” and not a “wine” may not be shipped DtC into New York.

Permitted

New York permits the DtC shipping of apple or pear based fermented beverage alcohol with an ABV of 8.5% or less only when the products are labeled and sold as a fruit “wine.” Any “ciders” with an ABV of 8.5% or less may not be shipped DtC in New York. Higher ABV apple or pear “wines” may be shipped DtC under the state’s wine shipping rules.

Licenses Required

Out-of-state wineries must receive an Out-of-State Direct Shipper’s License. This is available for $375 for a three-year term. Instate wineries can ship directly to New York residents under their New York manufacturing license.

Reciprocal Provisions

New York maintains a reciprocal DtC model. This means wineries may ship DtC to New York consumers only if they are located in a state that grants similar DtC shipping privileges.

Volume Limits

Generally, wineries are limited to shipping no more than 18 liters per individual per month. However, under New York’s reciprocity rules, this limit may be reduced to match the amount that the state the winery is shipping from would allow a New York winery to ship into that state

Shipping Restrictions

Tax Rates

Excise Tax: $0.30 per gallon (same as wine)

Sales Tax: 4% plus local rates

Tax Reports

Excise Tax: MT-40 Return of Tax on Wine, due monthly

Sales tax: NY SUT Return

North Carolina

Permitted

North Carolina permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries making offsite DtC sales to North Carolina residents must first receive a Wine Shipper Permit. There is no cost for this license, and it does not need to be renewed.

Product Registration / Notification

Applicants for a Wine Shipper Permit must include a list of all cider brands they intend to ship DtC to North Carolina. Wholesalers currently distributing these brands must also be notified that they will be sold DtC.

Wineries shipping more than 1,000 cases per year from offsite sales must appoint at least one North Carolina wholesaler to distribute their products if they have have been contacted by a North Carolina wholesaler. The wholesaler who receives the appointment does not need to be the one who originally contacted the winery, however.

Shipping Restrictions

Tax Rates

Excise Tax: $0.2634 per liter (same as wine)

Sales Tax: 4.75% plus local rates

Tax Reports

Excise Tax: B-C-786 Excise Tax Return, due annually

Sales tax: E500 SUT Return

Shipping Report

Direct Shipping Report, due quarterly to provide summary details for order-by-order invoice information

Volume Limits

DtC shippers are limited to shipping no more than 2 cases per individual per month for remote sales. DtC shipments that are fulfilling sales made when the North Carolina consumer was physically

North Dakota

Permitted

North Dakota permits the DtC shipping of all alcoholic beverages

Licenses Required

All parties making DtC sales to North Dakota residents must first receive a Direct Shipping License. This license is available for $50 and must be renewed annually.

Third Party Fulfillment Restrictions

Third-party fulfillment warehouses must receive a license from the state in order to facilitate DtC shipments to North Dakota. Wineries are prohibited from using any third-party fulfillment warehouse that has not been licensed for their DtC sales to North Dakota residents.

Volume Limits

DtC shippers are limited to shipping no more than 27 liters per individual per month

Shipping Restrictions

Tax Rates

Excise Tax: $0.50 per gallon (same as wine)

Sales Tax: 7%

Tax Reports

Excise Tax: Schedule H Excise Tax Report, due annually. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales tax: ND ST Return

Ohio

Permitted

Ohio permits cider to be shipped DtC by manufacturers only under the state’s wine and beer shipping rules. This allows both cider produced from fermented real fruit and fruit juices and cider produced from fruit-flavored fermented malts to be shipped into the state, although the latter will be subject to beer taxes.

Licenses Required

All DtC shippers selling to Ohio residents must first receive a Type S Permit, which is only available to holders of a TTB-issued Basic Permit that produce under 250,000 gallons annually (holders of a TTB-issued Brewer’s Notice are not so limited). This permit is available for $25, and must be renewed annually. In addition, all out-of-state shippers must also become licensed as an Out-of-State Supplier, for a cost of $100, though if only making DtC sales under an S Permit, this registration can be renewed at no cost

Product Registration / Notification

All ciders sold in Ohio must have their labels registered with the state. Any ciders that are already registered for wholesale distribution in Ohio do not need to be re-registered for DtC sale, however.

DtC shippers are only permitted to ship ciders that they manufacture themselves.

Volume Limits

DtC shippers are limited to shipping no more than 24 cases per household per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.24 per gallon on cider with an ABV of 6% or less
$0.32 per gallon on cider with an ABV greater than 6% (sames as wine)*
Sales to Cuyahoga County receive an additional $0.32 per gallon excise tax
(*wineries producing less than 500,000 gallons per year are exempted from all Ohio wine excise tax, except for the $0.02 per gallon Ohio Grape Fund tax)

Sales Tax: 5.75% plus local rates

Tax Reports

Excise Tax: ALC-37 Tax Return, due annually

Sales tax: UST-1 Tax Return

Shipping Report

DLC4231 Direct Shipper Report, due annually by March 1, providing order-by-order summary invoice information for the previous year’s shipments

Customer Information

Ohio requires DtC shippers to verify at the time of purchase that the customer is at least 21 years of age by using “bona fide” efforts, such as receiving a copy of their ID or using an online service.

Oklahoma

Permitted

Oklahoma permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All wineries making DtC sales to Oklahoma residents must first receive a Direct Wine Shipper License. This permit is available for $300, and must be renewed annually for $150.

Volume Limits

DtC shippers are limited to shipping no more than 6 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.19 per liter (same as wine)

Sales Tax: 4.5% plus local rates

Tax Reports

Excise Tax: Direct Shipper to Oklahoma Consumers Excise Tax Return, due annually. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales tax: SVU200005-A Vendor Use Tax Return

Oregon

Permitted

Oregon permits the DtC shipping of cider under the state’s wine and beer shipping rules

Licenses Required

All parties making DtC sales to Oregon residents must first receive a Direct Shipper Permit from the OLCC. This includes in-state manufacturers, who can receive this as an additional endorsement on their Oregon production license.

Out-of-state shippers must pay an application fee of $50 and maintain a $1,000 bond (bond requirement can be waived upon showing that they are not a risk for non-payment of taxes). The permit must be renewed annually.

Volume Limits

DtC shippers are limited to shipping no more than 2 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $2.60 per 31-gallon barrel on cider with an ABV of 8.5% or less
$0.67 per gallon on cider with an ABV greater than 8.5% (same as wine)

Sales Tax: Oregon is a no sales tax state

Tax Reports

Excise Tax: OLCC DS-1 Direct Shipper Report, due quarterly. This return must be accompanied with a report detailing the order-by-order invoice information.

Pennsylvania

Pennsylvania defines “ciders” as apple or pear based fermented alcoholic beverages with an ABV of 8.5% or less that are not labeled as a “fruit wine.” For all purposes, Pennsylvania regulates ciders as malt beverages and therefore will only permit DtC shipping of them under the state’s beer shipping rules, which are described below. Higher ABV apple or pear “wines” may be shipped under Pennsylvania's wine shipping rules.

Permitted

Pennsylvania permits DtC shipping of cider with an ABV of 8.5% or less that is not labeled as a “wine” under the state’s DtC beer shipping rules. DtC shipping of beer in Pennsylvania is restricted only to parties that hold a wholesale or off-premises retail license in their home state; a beer production license that grants wholesaler or off-premises retail permissions is insufficient in itself to make the holder eligible for a DtC beer shipping license.

Licenses Required

Only holders of a Direct Beer Shipper’s License are permitted to ship cider DtC to Pennsylvania residents, as the state deems ciders fall under the state’s beer regulations. The license costs $250 and must be renewed annually. Only businesses that hold a Wholesaler or off-premises Retail license are eligible for this license. Businesses that hold a manufacturing license only are unable to get this license.

Volume Limits

Direct Beer Shipper’s Licensees are limited to shipping no more than 192 ounces of cider per individual per month. There is a further limit of no more than 96 ounces of any single specific cider brand per individual per year.

Shipping Restrictions

Tax Rates

Excise Tax: $0.08 per gallon (same as beer)

Sales Tax: 6% + local rates

Tax Reports

Excise Tax: REV-1052 Report of Taxable Malt Beverages; must be accompanied by the Schedule A form.

Sales Tax: Pennsylvania SUT form

Rhode Island

Rhode Island permits residents of the state to personally import ciders that they purchased while physically present at a cidery’s licensed premises, both from cideries located in and outside of the state. To facilitate these sales, Rhode Island also permits the resident to have the cidery ship the purchased ciders back to the resident’s home through a common carrier. There are no provisions in Rhode Island law that would permit a local or remote cidery to solicit or fulfill orders online or by phone from Rhode Island residents.

Licenses Required

There is no license required for distillers to ship ciders to Rhode Island residents. However, cideries may only ship ciders direct to consumers in Rhode Island when the Rhode Island resident was physically present at the cidery premises at the time of purchase.

Shipping Restrictions

All packages of ciders must be clearly labeled, “Contains Alcohol: Signature of a person aged 21 years or older required for delivery.” In addition, only licensed carriers may deliver packages containing alcohol.

South Carolina

Permitted

South Carolina permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All DtC shippers selling to South Carolina consumers must first receive an Out-of-State Wine Shipper License. This license is available for $600, and must be renewed every 2 years by the end of August. In-state shippers are permitted to sell DtC to South Carolina residents under their Domestic Winery license.

Volume Limits

DtC shippers are limited to shipping no more than 2 cases per individual per month

Shipping Restrictions

Tax Rates

Excise Tax: $0.3042 per liter (same as wine)

Sales Tax: 6% plus local rates

Tax Reports

Excise Tax: L-2166 Excise Tax Return, due annually. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales Tax: ST-3 SUT Return

South Dakota

South Dakota defines ciders as alcoholic beverages made from fermented apple or pear fruit or juice with an ABW of 10% or less. South Dakota explicitly differentiates these products from wines for regulatory purposes. As such, ciders may not be shipped DtC under the state’s DtC shipping rules, even if the products are regulated by other agencies as a type of wine product.

Tennessee

Tennessee definition of wine applies solely to products made from fermented grapes and grape juices. The state has also confirmed that it regulates cider products like malt beverages. This means ciders may not be shipped DtC into Tennessee under the state’s DtC shipping rules, even if the products are regulated by other agencies as a type of wine product.

Texas

Permitted

Texas permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

Out-of-state producers must receive a Winery Direct Shipper’s Permit before making any DtC sales. This permit is available for $526 for a two-year term. In-state producers may ship DtC to Texas residents under their Winery Permit, and do not require additional licensing. Before applying for a Winery Direct Shipper’s Permit, a DtC shipper must first register to become a collector of sales tax with the Texas Comptroller of Public Accounts.

Volume Limits

DtC shippers are limited to shipping no more than 36 gallons per individual per year and no more than 9 gallons per individual per month. In addition, DtC shippers may not make more than 35,000 gallons per year in total DtC shipments to Texas residents.

Shipping Restrictions

Tax Rates

Excise Tax: $0.204 per gallon (same as wine)

Sales Tax: 6.25%; only DtC shippers with a tax nexus in Texas are required to collect local rates

Tax Reports

Excise Tax: C-240 Direct Shipper’s Report, due quarterly or annually. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales Tax:Form 01-114 SUT Return

Product Restrictions

Only ciders produced or bottled by the license holder may be sold DtC to Texas residents.

Utah

Utah prohibits all DtC shipping of alcoholic beverages.

Vermont

Permitted

Vermont permits the DtC shipping of cider under the state’s rules for shipping wine and beer. Under the state’s laws, cider products are treated and taxed like wines.

Dry Communities

Vermont prohibits DtC shipments to any region that has voted to prohibit the sale of alcohol (“dry” regions). At present, there are four such towns: Maidstone, Athens, Baltimore, and Holland.

Licenses Required

All DtC shippers making sales to Vermont residents must first receive a Direct Ship To Consumer License. This license is available for $330 and must be renewed annually

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year.

Product Registration / Notification

Only ciders produced by the license holder under their federal and home state production licenses may be sold DtC to Vermont residents.

Shipping Restrictions

Tax Rates

Excise Tax:$0.55 per gallon (same as wine)

Sales Tax: 6% plus local rates

Tax Reports

Excise Tax: MVB-612 Tax Return, due semi-annually. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales Tax: SU-451 Return

Virginia

Permitted

Virginia permits the DtC shipping of cider under the state’s rules for shipping wine and beer. Under the state’s laws, cider products are treated and taxed like wines.

Licenses Required

All DtC shippers must receive a Wine Shipper’s License in order to make DtC sales to Virginia residents. The license is available for $230, and must be renewed annually; there is an additional application fee of $195 for new licenses.

Volume Limits

DtC shippers are limited to shipping no more than 2 cases of wine per individual per month

Product Registration / Notification

Product Registration/Notification
DtC licensees may only sell ciders directly to Virginia residents that they produce or have received specific authorization for from the brand owner. In addition, all DtC license applications must include a list of brands the applicant intends to sell DtC into the state. These brands must also already have had their labels registered with the Virginia ABC. Any labels that have been registered for sale through a Virginia distributor do not need to be registered again for DtC sales, though any designated distributor of those brands must be notified that they will also be sold DtC.

Shipping Restrictions

Tax Rates

Excise Tax:$0.40 per liter (same as wine)

Sales Tax: 4.3% plus local rates

Tax Reports

Excise Tax: Direct Shippers Report, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales Tax:ST-8 Use Tax Return

Fulfillment House Requirements

All third-party fulfillment warehouses facilitating DtC sales to Virginia residents must be registered with the Virginia ABC. DtC licensees may only use registered fulfillment warehouses, and should confirm with the ABC that their preferred providers have registered.

Washington

Permitted

Washington permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

DtC shippers are required to hold a DtC Endorsement, issued by the Washington Liquor and Cannabis Board, in order to make DtC shipments. This endorsement is an add-on to the Certificate of Approval license, required to make sales of wines or cider to Washington wholesalers. Parties that already hold a COA license may apply for the DtC Endorsement for no additional cost. Otherwise, an out-of-state producer may apply for a Wine Shipper’s Permit alone, which costs $100. Instate producers may ship DtC in Washington under their production license.

Product Restrictions

DtC shippers may only ship ciders that they produce.

Shipping Restrictions

Tax Rates

Excise Tax: $0.0814 per liter for cider with an ABV of 8.5% or less
$0.2292 per liter for cider with an ABV greater than 8.5% (same as wine)

Sales Tax: 6.5% plus local rates. DtC shippers with over $100,000 in annual revenue in Washington must also collect and remit the state’s B&O tax.

Tax Reports

Excise Tax: LIQ-870 for DtC-only suppliers; suppliers also selling their ciders through Washington wholesalers can jointly report DtC and wholesale orders on the LIQ-778 Form

Sales Tax: WA Combined Tax Return

West Virginia

Permitted

West Virginia permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All DtC shippers making sales to West Virginia residents must first receive a Direct Shipper’s License. The license fees depend on what all products the winery will ship: $150 to ship only wines with an ABV of 14% or less; $250 to also ship fortified wines, such as sherry, port, and Madeira. This license must be renewed annually by July 1. In addition, DtC licensees must maintain a $10,000 tax bond.

Volume Limits

DtC shippers are limited to shipping no more than 2 cases per individual per month

Dry Communities

West Virginia prohibits DtC shipments of alcoholic beverages going to locations in the state that have elected to prohibit the local sale of alcoholic beverages. Currently, there are two “dry” locations in the state, the town of Brandonville and Calhoun County.

Product Registration / Notification

All ciders being sold into West Virginia must first have their labels registered with the state. Any ciders that have already been registered for distribution through a West Virginia wholesaler do not need to be re-registered for DtC sales. However, the supplier must send notice to the West Virginia Alcohol Control Board that already-registered ciders will now also be sold DtC into the state.

Shipping Restrictions

In-Package Notices Required

West Virginia requires all sales of alcohol to be accompanied by state-produced health notices. For each DtC sale made to a West Virginia resident, the shipper must send the following notice to the resident (the notice can be send electronically at the time of purchase)

As required by West Virginia law, customers may access important information about the effects of alcohol from these links to the West Virginia Alcoholic Beverage Control Commission:

Tax Rates

Excise Tax: $0.2641 per liter (same as wine)

Sales Tax: 11% plus local rates (includes standard 6% state sales tax and 5% alcohol municipal tax).

Tax Reports

Excise Tax: WNE-02 Excise Tax Return, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales Tax: CST-200CU SUT Return, for reporting state sales tax; CST-270 Municipal Liquor/Wine Tax for reporting the alcohol municipal tax

Wisconsin

Permitted

Wisconsin permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All DtC shippers making sales to Wisconsin residents must first receive a Direct Wine Shipper’s Permit. This permit is available for $200, and must be renewed every two years.

Volume Limits

DtC shippers are limited to shipping no more than 12 cases per individual per year

Shipping Restrictions

Tax Rates

Excise Tax: $0.0171 per liter on cider with an ABV of 7% or less
$0.06605 per liter on cider with an ABV greater than 7% (same as wine)

Sales Tax: 5% plus local rates

Tax Reports

Excise Tax: AB-130 Excise Tax Return and AB-135 Direct Shipping Schedule, due quarterly. Detailed order-by-order invoice information must be reported on the AB-135 schedule.

Sales Tax: ST-12 SUT Return

Wyoming

Permitted

Wyoming permits cider to be shipped DtC by wine manufacturers only under the state’s wine shipping rules. The cider must meet the federal and state definition of “wine,” requiring it to be made from fermented real fruit and fruit juices.

Licenses Required

All DtC shipping making sales to Wyoming residents must first receive an Out-of-State Wine Shipper License. The license is available for $50, and must be renewed annually by July 1.

Volume Limits

DtC shippers are limited to shipping no more than 36 cases per household per year

Product Restrictions

Wyoming prohibits the DtC sale of any specific wine product that has already been listed for sale in the state through the state control board. Any wines (specific to bottle size) appearing on this list may not be sold DtC to Wyoming residents.

Shipping Restrictions

Tax Rates

Wyoming does not levy excise tax on DtC wine shipments. Instead the state imposes a 12% “markup” tax on all DtC shipments. This markup may be collected from the consumer at the time of purchase.

In addition, all DtC shippers that have economic nexus in Wyoming (making over $100,000 in annual revenue in the state) are required to collect and remit Wyoming sales tax on their sales to the state, at a 4% plus local rate. Note that the 12% markup is itself deemed as part of the listed price of the cider sold, and is therefore subject to the state sales tax.

Tax Reports

Excise Tax: Out-of-State Wine Shipper Tax Report, due monthly. This return must be accompanied with a report detailing the order-by-order invoice information.

Sales Tax: WY Sales Tax Return, due only by shippers with economic nexus in the state.