AL

Alabama DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Alabama. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Alabama today.

Statute

“DIRECT WINE SHIPPER”

https://alabcboard.gov/licensing-compliance/license-types-fees

Compliance reference

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This AL reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Volume limit unit

    Preliminary

    9-liter cases

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Permit expiration date

    Single source

    09-30

  • Permit fee

    Cross-source verified

    $200

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Excise tax collected by

    Preliminary

    Shipper

  • Volume limit

    Single source

    12

  • Permit term

    Single source

    1 year

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Age verification required

    Cross-source verified

    Yes

  • Common carrier delivery allowed

    Single source

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Permit required

    Cross-source verified

    Yes

Sales-tax rate

Base state sales-tax rate

Preliminary

8%

The tax engine does not serve a calculation for this state — the rate shown here has not cleared primary-source adjudication, so we don't stand behind it as the amount due.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.38; rate 2.42 — ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.38
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$250,000
Permit application form
Direct Shipment / Wine Fulfillment
Permit application URL
https://alabcboard.gov/licensing-compliance/how-to-apply
Product registration required
Yes
Maximum local sales-tax add-on
0%
State sales-tax rate
8%
Single local use-tax rate option
Yes

Primary sources

3