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.

Permitted

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

    Preliminary

    Yes

  • Reporting frequency

    Cross-source verified

    Monthly

  • Age verification required

    Cross-source verified

    Yes

  • Sales tax collected by

    Cross-source verified

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Excise tax collected by

    Preliminary

    No rule in jurisdiction

  • Permit expiration anchor

    Single source

    Anniversary

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit required

    Cross-source verified

    Yes

  • Permit fee

    Cross-source verified

    $100

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Volume limit

    Cross-source verified

    12

  • Volume limit unit

    Preliminary

    9-liter cases

  • Permit term

    Cross-source verified

    1 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2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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