Information for Direct Shippers of Malt and Wine

Direct Ship licenses allow winieries and breweries to ship directly to consumers or in the case of vinous products to ship directly to retail establishments through common carriers. However, both of these licenses have limits on how much wine can be sent directly to the consumer or retailer.

Both licenses require reporting to the Tax Department and Liquor Control.  Each department has their own reporting forms that must be used.  Always send Liquor Control reporting forms directly to Liquor Control. Do NOT send Liquor Control reports to the Tax Department.  We are a seperate division, and if you send Liquor Control reports to the Tax Department, we may not get them. If the forms are not received in a timely manner, you will be cited for not reporting to Liquor Control and be in danger of losing the Direct Ship license for failure to report. 

Please see Title 7, Chapter 3, Section 66 on the Laws page for current laws regarding Direct Shipping.   Any violation under Title 7, V.S.A. Section 66, the Liquor Control Board may suspend or revoke a license, among all other remedies available to the Board.

Direct Ship to Consumers

Manufacturers of vinous and malt beverages can ship directly to consumers with a Direct Ship Vinous and Malt to Consumer License.  The general restrictions are below:

  • Ship no more than 12 cases of wine containing no more than 29 gallons of vinous beverages or ship no more than 12 cases of malt beverages containing no more 36 gallons of malt beverages to any one Vermont resident in any calendar year.
  • Ensure that delivery is made by common carrier only and require that the common carrier:
    • (A) Deliver wine/beer pursuant to an invoice that includes the name of the licensee and the name and address of the purchaser.
    • (B) Require valid form of photographic identification from a recipient who appears to be under the age of 30, on delivery.
    • (C) Require the recipient to sign an electronic or paper form or other acknowledgment of receipt.
  • Retain a copy of each record of sale for a minimum of five years from the date of shipping.
  • Ensure that all containers of vinous/malt beverages shipped directly to a Vermont resident are conspicuously labeled contains alcohol: signature of individual age 21 or older required for delivery.
  • Report at least twice a year to the Department of Liquor Control the following:
    • (A) The total gallons of vinous/malt beverages shipped into or within the state for the preceding six months.
    • (B) The names and addresses of the purchasers to whom the vinous/malt beverages were shipped.
    • (C) The date purchased, the name of the common carrier used to make each delivery; and the value of each shipment.
  • Pay directly to the Commissioner of Taxes the amount of tax on the vinous/malt beverages shipped. Delivery in Vermont by the holder of a license shall be deemed to constitute a sale in Vermont at the place of delivery and shall be subject to all excise and sales taxes levied by the State of Vermont.

Direct Ship to Retail

Manufacturers and rectifiers of vinous beverages can ship directly to retailers with a Direct Ship Vinous to Retailers License.  The general restrictions are below:

  • Ship  no  more  than 100 gallons  of  vinous  beverages  per  month  to  any  single  first  or  second-class licensee.
  • Retain a copy of each record of sale for a minimum of five years from the date of shipping.
  • Permits the sale of vinous beverages directly to first or second class licensees and delivery of the beverages by common carrier  or  the  manufacturer’s or rectifier’s own vehicles, provided that the beverages are sold on invoice.
  • Provide  documentation  of  the  annual  and  monthly  number  of  gallons  sold  and  the  monetary  value  of  the total shipments to the Department of Liquor Control.
  • Pay  directly  to  the Commissioner  of  Taxes the  amount  of  tax  on  the  vinous  beverages  shipped.
  • Delivery  in  Vermont is considered  a  sale  in Vermont  at the place of delivery and is subject to all excise and sales taxes levied by the State of Vermont.
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Patrick T. Delaney, Commissioner
13 Green Mountain Drive
Montpelier VT 05602
802-828-2345

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