New Hampshire DTC compliance

Compliance reference

• age_verification_required

  Cross-source verified

  true

• direct_ship_allowed

  Preliminary

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• excise_tax_collected_by

  Preliminary

  no_rule_in_jurisdiction

• permit_expiration_anchor

  Cross-source verified

  anniversary

• reporting_frequency

  Cross-source verified

  monthly

• reporting_frequency_threshold_gallons

  Single source

  0

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_required

  Cross-source verified

  true

• permit_fee_usd

  Cross-source verified

  100

• volume_limit_value

  Cross-source verified

  12

• common_carrier_allowed

  Cross-source verified

  true

• volume_limit_unit

  Preliminary

  cases_9l

• permit_term_years

  Cross-source verified

  1

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: N.H. Rev. Stat. Ann. §178:27 Beer, wine and liquor; requires direct shipper permit Maximum Amount for Shipping: Cannot exceed 60 individual containers of not more than one liter each of liquor and not more than 12 9-liter cases or equivalent of wine to any one consumer in New Hampshire in any calendar year. Cannot exceed 27 gallons of beer or beverage in individual containers of not more than 1 liter to any consumer's address in New Hampshire in any calendar year. Direct Shipping License or Permit: N.H. Rev. Stat. Ann. §178:27 I. (a) Notwithstanding any other provision of law to the contrary, any person currently licensed in its state of domicile as a wine manufacturer, beverage manufacturer, importer, wholesaler, or retailer shall apply for a direct shipper permit from the commission. (b) Applicants for a direct shipper permit shall be exempt from the provision of RSA 178:1, I requiring registration with the secretary of state, if the applicant is duly organized and registered to do business under the laws of the state in which the applicant is domiciled. II. A direct shipper may ship directly to New Hampshire consumers over 21 years of age or licensees in packages clearly marked "Alcoholic Beverages, adult signature (over 21 years of age) required.'' All shipments from direct shippers into the state shall be made by a licensed carrier and such carriers are required to obtain an adult signature. Direct shippers or carriers shall not ship into areas of the state where alcohol beverages may not be lawfully sold. Liquor and wine that has been registered for sale to the commission with the commission during the previous two months may be direct shipped only if the shipper offers to sell a matching amount to the commission at wholesale. Shipments of any other products shall be considered unlicensed shipments under the provisions of RSA 178:1, I. III. Except with written permission of the commission, no direct shipper shall ship more than 60 individual containers of not more than one liter each of liquor and not more than 12 nine-liter cases or equivalent of wine to any one consumer in New Hampshire in any calendar year. The commission shall only grant permission for additional shipments if the additional shipments are of products not otherwise available in New Hampshire. Furthermore, in the event any direct shipper wishes to ship more than a total of 600 liters of any particular liquor or wine directly to any combination of licensees and/or consumers in New Hampshire, the shipper shall offer to sell a matching amount to the commission or beer distributor at the lower of the wholesale price or the lowest price delivered into New Hampshire. A licensee may purchase from a direct shipper pursuant to RSA 179:32, III. IV. No direct shipper shall ship more than 27 gallons of beer or beverage in individual containers of not more than one liter to any consumer's address in New Hampshire in any calendar year. No direct shipper shall ship beer or beverage to a New Hampshire licensee. V. (a) Direct shippers shall file reports for each shipment with the liquor commission, and shall pay a fee of 8% of the retail price for shipments of liquor, wine, beer, or beverage to the commission. Such reports shall be filed once per month for any month in which a shipment was made in a manner and form required by the commission and include the following information: (1) The total amount of alcoholic beverages shipped into or within the state for the preceding month. (2) The names and addresses of the purchasers to whom the alcoholic beverages were shipped. (3) The date of purchase, if appropriate, the name of the common carrier used to make each delivery, and the quantity and retail value of each shipment. (b) The commission may assess a $250 penalty for failure to report to the commission in a timely manner. (c) Direct shippers shall maintain records for at least three years which will permit the commission to ascertain the truthfulness of the information filed and permit the commission to perform an audit of the direct shippers' filings upon reasonable request. Wholesale shipments of any liquor or wine shall be permitted only in accordance with RSA 175:6. VI. The liquor commission shall adopt rules, pursuant to RSA 541-A, relative to: (a) The application procedures and form for the direct shipper permit authorized under paragraph I. (b) The signature form or other identification procedures to be used by direct shippers to ensure that consumers to which liquor and beverage are being shipped are over 21 years of age. (c) Filings of direct shippers under paragraph V. VII. Notwithstanding the provisions of RSA 179:58, any person holding a direct shippers permit under this section who ships liquor, wine, or beer to a person under 21 years of age, shall be guilty of a class B felony and shall have such permit permanently revoked. VIII. Upon notification by authorities in another state which imposes a reciprocal enforcement policy, a New Hampshire licensee proved to be making illegal direct shipments to consumers and licensees in said state shall be subject to action by the liquor commission. Such actions may include fines and suspension and revocation of New Hampshire liquor licenses. Type of Alcohol and Whether License or Permit Required: N.H. Rev. Stat. Ann. §178:27-b Alcohol; direct to consumer shipping permit Maximum Amount for Shipping: No liquor manufacturer shall ship more than 60 individual containers of not more than one liter each of liquor to any consumer's address in New Hampshire in any calendar year. No wine manufacturer shall ship more than 12 nine-liter cases or equivalent of wine to any consumer's address in New Hampshire in any calendar year. No beverage manufacturer, nano brewery, brew pub, or beverage distributor shall ship more than 27 gallons of beer, specialty beer or specialty beverage in individual containers of not more than one liter to any consumer's address in New Hampshire in any calendar year. Beer, specialty beer and specialty beverages delivered to New Hampshire consumers under this section shall not exceed 8% alcohol by volume. Direct Shipping License or Permit: I. Notwithstanding any other provision of law to the contrary, any business licensed under this chapter as a beverage manufacturer, nano brewery, brew pub, wine manufacturer, liquor manufacturer or beverage distributor may apply for a direct to consumer shipping permit from the commission. The permit shall authorize the holder to sell and deliver alcohol beverages to consumers 21 years of age or older located within the state of New Hampshire and businesses licensed by the commission for on-sale and off-sale of alcoholic beverages. There shall be no fee to obtain a shipping permit under this section. III. A manufacturer holding a direct to consumer shipping permit may ship directly to New Hampshire consumers over 21 years of age or licensees in packages clearly marked “Alcoholic Beverages, adult signature (over 21 years of age) required.” All shipments from direct to consumer shippers shall be made by a licensed carrier as defined in RSA 178:14 and such carriers are required to obtain an adult signature. Direct to consumer permittees or carriers shall not ship into areas of the state where alcohol beverages may not be lawfully sold. Shipments of any other products shall be considered unlicensed shipments under the provisions of RSA 178:1, I. IV. (a) Direct to consumer shipping permittees shall file reports to the commission. Such reports shall be filed once per month for any month in which a shipment was made in a manner and form required by the commission and include the following information: (1) The total amount of alcoholic beverages shipped within the state for the preceding month. (2) The names and addresses of the purchasers to whom the alcoholic beverages were shipped. (3) The date of purchase, if appropriate, the name of the common carrier used to make each delivery, and the quantity and retail value of each shipment. (b) The commission may assess a $250 penalty for each failure to report to the commission in a timely manner. (c) Direct to consumer shipping permittees shall maintain records for at least three years which will permit the commission to ascertain the truthfulness of the information filed and permit the commission to perform an audit of the beverage manufacturer, nano brewery, brew pub, wine manufacturer or liquor manufacturer. V. The liquor commission shall adopt rules, pursuant to RSA 541-A, relative to: (a) The application procedures and form for the direct to consumer shipping permit authorized under paragraph I. (b) The signature form or other identification procedures to be used by direct to consumer shipping permittee to ensure that consumers to which alcoholic beverages are being shipped are over 21 years of age. (c) Filings of intrastate direct shippers under paragraph III. VI. Violations of this section shall be subject to the penalties contained in RSA 179:58.

Rate facts

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