Massachusetts DTC compliance

Compliance reference

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• volume_limit_unit

  Preliminary

  cases_9l

• direct_ship_allowed

  Preliminary

  true

• volume_limit_value

  Cross-source verified

  12

• shipment_report_frequency

  Preliminary

  annual

• excise_tax_collected_by

  Cross-source verified

  shipper

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_expiration_date

  Preliminary

  12-31

• age_verification_required

  Cross-source verified

  true

• common_carrier_allowed

  Cross-source verified

  true

• permit_required

  Cross-source verified

  true

• sales_tax_collected_by

  Cross-source verified

  no_rule_in_jurisdiction

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Mass. Gen. Laws Ann. ch. 138, §19F Wine; requires direct wine shipper license Maximum Amount for Shipping: A direct wine shipper licensee may ship up to 12 cases of wine, containing not more than 9 liters of wine per case, per year to a resident of the commonwealth. Direct Shipping License or Permit: (a) The commission may issue a direct wine shipper license pursuant to this section to any person, firm or corporation that holds a federal basic permit pursuant to the federal Alcohol Administration Act, compiled in 27 U.S.C. §201 et seq.; holds a license in the commonwealth or any other state to manufacture and export wine; and is in the business of manufacturing, bottling or rectifying wine. (b) Under this section, a direct wine shipper licensee may make sales and delivery of wine directly to residents of the commonwealth who are 21 years of age or older, for personal use and not for resale. (c) The fee for a license issued pursuant to this section shall be $300 per winery; provided that an affiliate, franchise or subsidiary of the winery shall require a separate license. Licenses shall be renewed annually at a fee of $150. If a direct wine shipper's license expires and is not renewed, a subsequent application shall be treated as an application for a new license. An applicant for a direct wine shipper license shall provide the commission and the department of revenue with a true copy of the applicable alcoholic beverage license to manufacture, export and sell the applicant's wine as issued by the appropriate licensing authority. A copy of the direct wine shipment license obtained pursuant to this section shall be provided by the commission to the department of revenue. (d) A direct wine shipper licensee under this section shall ship wine in accordance with §22. (e) A direct wine shipper licensee may ship up to 12 cases of wine, containing not more than nine liters of wine per case, per year to a resident of the commonwealth. (f) A licensee under this section shall: (i) report yearly to the commission and the department of revenue the total number of gallons of wine shipped into the commonwealth for the preceding year; (ii) pay to the department of revenue, under the department's rules and regulations, for each shipment of wine the excise levied on importations of wine calculated under §21 and any and all other applicable taxes; and (iii) upon request, allow the commission or the department of revenue to perform an audit of the direct shipper licensee's records. (g) No person, firm or corporation shall ship wine directly to consumers without a direct wine shipper license. A person, firm or corporation who manufactures, transports, imports or exports wine in violation of this section shall be deemed to have engaged in a deceptive act or practice under chapter 93A. (h) Whoever ships wine in violation of this section shall be subject to the following penalties: for a first violation, by suspension of the direct wine shipper license for 60 days or a fine of $500, or both; for a second violation, by suspension of the direct wine shipper license for 120 days or a fine of $1,000, or both; and for a third or subsequent violation, by suspension of the direct wine shipper license for one year or by a fine of $3,000, or both. A licensee whose license has been suspended for one year or more may apply for a direct wine shipper license and shall be treated as a new applicant. The commission may revoke a direct wine shipper license after three or more violations. (i) If a violation of this section involves the sale or delivery of wine to a person under 21 years of age, the commission may impose the following additional penalties: for a first violation, by suspension of the direct shipper license for 180 days or a fine of $1,000, or both; for a second violation, by suspension of the direct shipper license for one year or a fine of $2,000, or both; and for a third or subsequent violation, by suspension of the direct shipper license for two years or by a fine of $5,000, or both. Nothing in this section shall preclude enforcement of violations of §34. (j) The commission shall promulgate rules and regulations to effectuate this section. The department of revenue may promulgate rules and regulations necessary to effectuate the oversight and collection of taxes due to the commonwealth as a result of the sale and shipment of wine into the commonwealth pursuant to this section. (k) The commission shall issue an annual report to the joint committee on consumer protection and professional licensure, which shall include, but not be limited to, the number of direct wine shipment licenses issued and a review of violations and enforcement measures taken pursuant to this section. Type of Alcohol and Whether License or Permit Required: Mass. Gen. Laws Ann. ch. 138, §22 Beer or wine Maximum Amount for Shipping: Single delivery shall not exceed 108 liters. Direct Shipping License or Permit: Mass. Gen. Laws Ann. ch. 138, §22 Notwithstanding any other provision of this section, any individual, partnership, or corporation, regularly and lawfully conducting a parcel delivery service, or a general express or trucking business, or regularly and lawfully engaged in the business of leasing trucks for hire, with or without drivers, may, if authorized by a permit issued by the commission, transport or deliver the products sold at retail by licensees under §§19B, 19C and 19F to the ultimate consumers of such products. There shall be a fee for such permit, and persons operating a vehicle when engaged in such transportation or delivery shall be required to carry such permit or certified copy thereof. Parcels transported or delivered under this paragraph shall be clearly labeled with words that indicate that the package contains alcohol and that the signature of a person, age 21 years or older, is required for delivery. Receipts for delivery of such parcels shall contain a check box next to the recipient's signature where he shall certify that he is not under 21 years of age and a check box where the delivery person shall certify that valid identification showing that the recipient is not under 21 years of age was presented by the recipient upon delivery. Notwithstanding the foregoing, a delivery company may use an electronic device to receive the signature of a person accepting delivery of a parcel under this section and to certify that the person has displayed a valid identification as so required. No such delivery shall exceed 108 liters.

• permit_term_years

  Cross-source verified

  1

• permit_expiration_anchor

  Cross-source verified

  calendar_year_end

• reporting_frequency

  Cross-source verified

  monthly

• permit_fee_usd

  Cross-source verified

  300

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.