Connecticut DTC compliance

Compliance reference

• volume_limit_value

  Cross-source verified

  2

• sales_tax_collected_by

  Cross-source verified

  shipper

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• permit_expiration_anchor

  Cross-source verified

  anniversary

• permit_term_years

  Cross-source verified

  1

• common_carrier_allowed

  Single source

  true

• age_verification_required

  Cross-source verified

  true

• permit_fee_usd

  Cross-source verified

  415

• reporting_frequency

  Single source

  monthly

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_required

  Cross-source verified

  true

• volume_limit_unit

  Preliminary

  cases_9l

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Conn. Gen. Stat. §30-16 Wine, cider and mead; requires manufacturer permit for farm winery Maximum Amount for Shipping: Cannot ship more than five gallons of wine in any two-month period to any person in this state. Direct Shipping License or Permit: (c) (1) A manufacturer permit for a farm winery shall be in all respects the same as a manufacturer permit, except that the scope of operations of the holder shall be limited to wine and brandies distilled from grape products or other fruit products, including grappa and eau-de-vie. As used in this section, “farm winery” means any place or premises that is located on a farm in the state in which wine is manufactured and sold. (2) Such permit shall, at the single principal premises of the farm winery, authorize (A) the sale in bulk by the holder thereof from the premises where the products are manufactured pursuant to such permit; (B) as to a manufacturer who produces 100,000 gallons of wine or less per year, the sale and shipment by the holder thereof to a retailer of wine manufactured by the farm winery permittee in the original sealed containers of not more than 15 gallons per container; (C) the sale and shipment by the holder thereof of wine manufactured by the farm winery permittee to persons outside the state; (D) the offering and tasting of free samples of such wine or brandy, dispensed out of bottles or containers having capacities of not more than 2 gallons per bottle or container, to visitors and prospective retail customers for consumption on the premises of the farm winery permittee; (E) the sale at retail from the premises of sealed bottles or other sealed containers of such wine or brandy for consumption off the premises; (F) the sale at retail from the premises of wine or brandy by the glass and bottle to visitors on the premises of the farm winery permittee for consumption on the premises; and (G) subject to the provisions of subdivision (3) of this subsection, the sale and delivery or shipment of wine manufactured by the permittee directly to a consumer in this state. Notwithstanding the provisions of subparagraphs (D), (E) and (F) of this subdivision, a town may, by ordinance or zoning regulation, prohibit any such offering, tasting or selling at retail at premises within such town for which a manufacturer permit for a farm winery has been issued. (3) A permittee, when selling and shipping wine directly to a consumer in this state, shall: (A) Ensure that the shipping labels on all containers of wine shipped directly to a consumer in this state conspicuously state the following: “CONTAINS ALCOHOL--SIGNATURE OF A PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”; (B) obtain the signature of a person age 21 or older at the address prior to delivery, after requiring the signer to demonstrate that he or she is age 21 or older by providing a valid motor vehicle operator's license or a valid identity card described in §1-1h; (C) not ship more than 5 gallons of wine in any 2-month period to any person in this state; (D) pay, to the Department of Revenue Services, all sales taxes and alcoholic beverage taxes due under chapters 2191 and 2202 on sales of wine to consumers in this state, and file, with said department, all sales tax returns and alcoholic beverage tax returns relating to such sales; (E) report to the Department of Consumer Protection a separate and complete record of all sales and shipments to consumers in the state, on a ledger sheet or similar form which readily presents a chronological account of such permittee's dealings with each such consumer; (F) not ship to any address in the state where the sale of alcoholic liquor is prohibited by local option pursuant to §30-9; and (G) hold an in-state transporter's permit pursuant to §30-19f or make any such shipment through the use of a person who holds such an in-state transporter's permit. . . (d) (1) A manufacturer permit for wine, cider and mead shall allow the manufacture of wine, cider not exceeding 6% alcohol by volume, apple wine not exceeding 15% alcohol by volume, apple brandy, eau-de-vie and mead and the storage, bottling and wholesale distribution and sale of wine, cider not exceeding 6% alcohol by volume, apple wine not exceeding 15% alcohol by volume, apple brandy, eau-de-vie and mead manufactured or bottled by the permit holder to permittees in this state and without the state as may be permitted by law; but no such permit shall be granted unless the place or the plan of the place of manufacture has received the approval of the Department of Consumer Protection. (d) (3) A permittee, when selling and shipping a product produced pursuant to this permit, directly to a consumer in this state, shall: (A) Ensure that the shipping labels on all containers of such products shipped directly to a consumer in this state conspicuously state the following: “CONTAINS ALCOHOL--SIGNATURE OF A PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”; (B) obtain the signature of a person age 21 or older at the address prior to delivery, after requiring the signer to demonstrate that he or she is age 21 or older by providing a valid motor vehicle operator's license or a valid identity card described in §1-1h; (C) not ship more than 5 gallons of product produced pursuant to this permit in any 2-month period to any person in this state; (D) pay, to the Department of Revenue Services, all sales taxes and alcoholic beverage taxes due under chapters 219 and 220 on sales of products produced pursuant to this permit to consumers in this state, and file, with said department, all sales tax returns and alcoholic beverage tax returns relating to such sales; (E) report to the Department of Consumer Protection a separate and complete record of all sales and shipments to consumers in the state, on a ledger sheet or similar form which readily presents a chronological account of such permittee's dealings with each such consumer; (F) not ship to any address in the state where the sale of alcoholic liquor is prohibited by local option pursuant to §30-9; and (G) hold an in-state transporter's permit pursuant to §30-19f or make any such shipment through the use of a person who holds such an in-state transporter's permit. Type of Alcohol and Whether License or Permit Required: Conn. Gen. Stat. §30-18 Wine; requires out-of-state shipper permit Maximum Amount for Shipping: Cannot ship more than five gallons of wine in any two-month period to any person in this state and cannot ship any wine until such permittee is registered, with respect to the permittee’s sales of wine to consumers in this state, for purposes of the taxes imposed under chapters 219 and 220, with the Department of Revenue Services. Direct Shipping License or Permit: Conn. Gen. Stat. §30-18 (a) An out-of-state shipper's permit for alcoholic liquor other than beer shall allow the sale of such alcoholic liquor to manufacturer and wholesaler permittees in this state and outside of this state as permitted by law and, as to any out-of-state shipper operating a farm winery who produces not more than 100,000 gallons of wine per year, the sale and shipment by the holder thereof to a retailer of wine manufactured by such permittee on the permitted premises in the original sealed containers of not more than 15 gallons per container. The permit premises of an out-of-state shipper’s permit for alcoholic liquor may be located within this state or outside this state. The annual fee for an out-of-state shipper’s permit for alcoholic liquor other than beer shall be $90 for a Connecticut manufacturer or wholesaler holding such a permit and shall be $1,250 for any other person holding such a permit. For purposes of this subsection, “farm winery” means any place or premises, located on a farm in which wine is manufactured and sold provided not less than 25% of the fruit used in the manufacture of such wine is produced on such farm. (b) Subject to the provisions of this subsection, an out-of-state shipper’s permit for alcoholic liquor other than beer shall allow the sale and delivery or shipment of wine manufactured by the permittee on the permitted premises directly to a consumer in this state. Such permittee, when selling and shipping wine directly to a consumer in this state, shall: (1) Ensure that the shipping labels on all containers of wine shipped directly to a consumer in this state conspicuously state the following: “CONTAINS ALCOHOL—SIGNATURE OF A PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”; (2) obtain the signature of a person age 21 or older at the address prior to delivery, after requiring the signer to demonstrate that he or she is age 21 or older by providing a valid motor vehicle operator’s license or a valid identity card described in §1-1h; (3) not ship more than 5 gallons of wine in any two-month period to any person in this state and not ship any wine until such permittee is registered, with respect to the permittee’s sales of wine to consumers in this state, for purposes of the taxes imposed under chapters 219 and 220, with the Department of Revenue Services; (4) pay, to the Department of Revenue Services, all sales taxes and alcoholic beverage taxes due under chapters 219 and 220 on sales of wine to consumers in this state, and file, with said department, all sales tax returns and alcoholic beverage tax returns relating to such sales, with the amount of such taxes to be calculated as if the sale were in this state at the location where delivery is made; (5) report to the Department of Consumer Protection a separate and complete record of all sales and shipments to consumers in the state, on a ledger sheet or similar form which readily presents a chronological account of such permittee’s dealings with each such consumer; (6) permit the Department of Consumer Protection and Department of Revenue Services, separately or jointly, to perform an audit of the permittee’s records upon request; (7) not ship to any address in the state where the sale of alcoholic liquor is prohibited by local option pursuant to §30-9; (8) hold an in-state transporter’s permit pursuant to §30-19f or make any such shipment through the use of a person who holds such an in-state transporter’s permit; and (9) execute a written consent to the jurisdiction of this state, its agencies and instrumentalities and the courts of this state concerning the enforcement of this section and any related laws, rules, or regulations, including, but not limited to, tax laws, rules or regulations. € The Department of Consumer Protection, in consultation with the Department of Revenue Services, may adopt regulations, in accordance with the provisions of chapter 54, to assure compliance with the provisions of subsection (b) of this section. (d) A holder of an out-of-state shipper’s permit for alcoholic liquor other than beer, when advertising or offering wine for direct shipment to a consumer in this state via the Internet or any other on-line computer network, shall clearly and conspicuously state such liquor permit number in its advertising. (e)(1) For purposes of chapter 219, the holder of an out-of-state shipper’s permit for alcoholic liquor other than beer, when shipping wine directly to a consumer in this state, shall be deemed to be a retailer engaged in business in this state, as defined in chapter 219, and shall be required to be issued a seller’s permit pursuant to chapter 219. (2) For purposes of chapter 220, the holder of an out-of-state shipper’s permit for alcoholic liquor other than beer, when shipping wine directly to a consumer in this state, shall be deemed to be a distributor as defined in chapter 220 and shall be required to be licensed pursuant to chapter 220. (f) As used in this section, “out-of-state” means any state other than Connecticut, any territory or possession of the United States, the District of Columbia or the Commonwealth of Puerto Rico, but does not include any foreign country. Type of Alcohol and Whether License or Permit Required: Conn. Gen. Stat. §30-18a Wine; requires out-of-state wine shipper permit Maximum Amount for Shipping: Cannot ship more than five gallons of wine in any two-month period to any person in this state and not ship any wine until such permittee is registered, with respect to the permittee’s sales of wine to consumers in this state, for purposes of the taxes imposed under chapters 2191 and 220, with the Department of Revenue Services Direct Shipping License or Permit: Conn. Gen. Stat. §30-18a (a) (1) An out-of-state winery shipper’s permit for wine shall allow the sale of wine to manufacturer and wholesaler permittees in this state as permitted by law and for those shippers that produce not more than 100,000 gallons of wine per year, the sale and shipment by the holder thereof to a retailer of wine manufactured by such permittee in the original sealed containers of not more than 15 gallons per container. For purposes of this section, “wine” shall include cider not exceeding 6% alcohol by volume and apple wine not exceeding 15% alcohol by volume. (2) An out-of-state retailer shipper’s permit for wine shall allow the sale and shipment of wine directly to a consumer in this state. (b) Subject to the provisions of this subsection, the permits under subsection (a) of this section shall allow the sale and delivery or shipment of wine manufactured or sold by the permittee directly to a consumer in this state. Such permittee, when selling and shipping wine directly to a consumer in this state, shall: (1) Ensure that the shipping labels on all containers of wine shipped directly to a consumer in this state conspicuously state the following: “CONTAINS ALCOHOL—SIGNATURE OF A PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”; (2) obtain the signature of a person age 21 older at the address prior to delivery, after requiring the signer to demonstrate that he or she is age 21 or older by providing a valid motor vehicle operator’s license or a valid identity card described in §1-1h; (3) not ship more than 5 gallons of wine in any 2-month period to any person in this state and not ship any wine until such permittee is registered, with respect to the permittee’s sales of wine to consumers in this state, for purposes of the taxes imposed under chapters 2191 and 220, with the Department of Revenue Services; (4) pay, to the Department of Revenue Services, all sales taxes and alcoholic beverage taxes due under chapters 219 and 220 on sales of wine to consumers in this state, and file, with said department, all sales tax returns and alcoholic beverage tax returns relating to such sales, with the amount of such taxes to be calculated as if the sale were in this state at the location where delivery is made; (5) report to the Department of Consumer Protection a separate and complete record of all sales and shipments to consumers in the state, on a ledger sheet or similar form which readily presents a chronological account of such permittee’s dealings with each such consumer; (6) permit the Department of Consumer Protection and Department of Revenue Services, separately or jointly, to perform an audit of the permittee’s records upon request; (7) not ship to any address in the state where the sale of alcoholic liquor is prohibited by local option pursuant to §30-9; (8) hold an in-state transporter’s permit pursuant to §30-19f or make any such shipment through the use of a person who holds such an in-state transporter’s permit; (9) execute a written consent to the jurisdiction of this state, its agencies and instrumentalities and the courts of this state concerning the enforcement of this section and any related laws, rules, or regulations, including tax laws, rules or regulations; and (10) comply with the provisions of §30-68m regarding the prohibition of selling wine below cost. (c) The Department of Consumer Protection, in consultation with the Department of Revenue Services, may adopt regulations in accordance with the provisions of chapter 543 to assure compliance with the provisions of subsection (b) of this section. (d) A holder of a permit under subsection (a) of this section, when advertising or offering wine for direct shipment to a consumer in this state via the Internet or any other on-line computer network, shall clearly and conspicuously state such liquor permit number in its advertising. (e) (1) For purposes of chapter 219, the holder of a permit under subsection (a) of this section, when shipping wine directly to a consumer in this state, shall be deemed to be a retailer engaged in business in this state as defined in chapter 219 and shall be required to be issued a seller’s permit pursuant to chapter 219. (2) For purposes of chapter 220, the holder of a permit under subsection (a) of this section, when shipping wine directly to a consumer in this state, shall be deemed to be a distributor as defined in chapter 220 and shall be required to be licensed pursuant to chapter 220. (f) Any person who applies for an out-of-state winery shipper’s permit for wine or for the renewal of such permit shall furnish an affidavit to the Department of Consumer Protection, in such form as may be prescribed by the department, affirming whether the out-of-state winery that is the subject of such permit produced more than 100,000 gallons of wine during the most recently completed calendar year. (g) The annual fee for an out-of-state winery shipper’s permit for wine shall be $315 and the annual fee for an out-of-state retailer shipper’s permit for wine shall be $600. (h) As used in this section, “out-of-state” means any state other than Connecticut, any territory or possession of the United States, the District of Columbia or the Commonwealth of Puerto Rico, but does not include any foreign country.

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