MA

Massachusetts DTC compliance

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

Permitted

DTC wine shipping is permitted in Massachusetts today.

Statute

“The commission may issue a direct wine shipper license pursuant to this section”

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter138/Section19F

Compliance reference

  • Direct shipping allowed

    Preliminary

    Yes

  • Volume limit

    Cross-source verified

    12

  • Volume limit unit

    Preliminary

    9-liter cases

  • Shipment report frequency

    Preliminary

    Annually

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Sales tax collected by

    Cross-source verified

    No rule in jurisdiction

  • 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

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Permit required

    Cross-source verified

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This MA 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2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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.

  • Permit term

    Cross-source verified

    1 year

  • Permit expiration anchor

    Single source

    Calendar year end

  • Reporting frequency

    Cross-source verified

    Monthly

  • Permit fee

    Cross-source verified

    $300

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.55; rate 0.7 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.55
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
https://www.mass.gov/alcoholic-beverages-state-licenses
Product registration required
No
Maximum local sales-tax add-on
—
State sales-tax rate
—
Single local use-tax rate option
No

Primary sources

3