NH
New Hampshire DTC compliance
Registration, tax, and operational requirements for shipping wine direct-to-consumer in New Hampshire. Every rule traces to a primary source.
DTC wine shipping is permitted in New Hampshire today.
Statute
“shall apply for a direct shipper permit from the commission”
https://www.gencourt.state.nh.us/rsa/html/XIII/178/178-27.htm
Compliance reference
Direct shipping allowed
PreliminaryYes
Reporting frequency
Cross-source verifiedMonthly
Age verification required
Cross-source verifiedYes
Sales tax collected by
Cross-source verified—
Volume limit basis
PreliminaryPer consumer per year
Excise tax collected by
PreliminaryNo rule in jurisdiction
Permit expiration anchor
Single sourceAnniversary
Reporting frequency threshold (gallons)
Single source0
Permit required
Cross-source verifiedYes
Permit fee
Cross-source verified$100
Common carrier delivery allowed
Cross-source verifiedYes
Volume limit
Cross-source verified12
Volume limit unit
Preliminary9-liter cases
Permit term
Cross-source verified1 year
Statute citation (NCSL)
Withheld, older than the rules it backs
This NH 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2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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.
Rate facts
- Bond amount (maximum)
- —
- Bond amount (minimum)
- —
- Bond basis formula
- —
- Bond required
- No
- Excise rate by alcohol class
- —
- Excise rate basis
- —
- Excise rate per unit
- —
- Federal basic permit required
- Yes
- Franchise tax required
- —
- Litter tax required
- —
- Monthly zero-sales report required
- No
- Economic nexus threshold
- —
- Permit application form
- D-001
- Permit application URL
- https://www.enforcement.liquor.nh.gov/direct-shipping/direct-shippers
- Product registration required
- No
- Maximum local sales-tax add-on
- —
- State sales-tax rate
- —
- Single local use-tax rate option
- No
Primary sources
3- gencourt.state.nh.us · NHCitation sourceSource authority: Statute
- gencourt.state.nh.us · NHCitation sourceSource authority: Statute7 citations from this source
- gencourt.state.nh.us · NHCitation sourceSource authority: Statute2 citations from this source