NJ

New Jersey DTC compliance

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

Permitted

DTC wine shipping is permitted in New Jersey today.

Statute

“Out-of-State winery license. 2e. Provided that the applicant does not produce more than 250,000 gallons of wine per year, the holder of a valid winery license issued in any other state may make application to the director for this license”

https://law.justia.com/codes/new-jersey/title-33/section-33-1-10/

Compliance reference

  • Permit fee

    Cross-source verified

    $938

  • Volume limit

    Cross-source verified

    12

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Permit term

    Cross-source verified

    1 year

  • Permit expiration date

    Preliminary

    06-30

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Excise tax collected by

    Preliminary

    Shipper

  • Excise return threshold (gallons)

    Single source

    0

  • Age verification required

    Cross-source verified

    Yes

  • Excise return frequency

    Cross-source verified

    Bimonthly

  • Direct shipping allowed

    Preliminary

    Yes

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Shipment report frequency

    Preliminary

    Annually

  • Volume limit unit

    Preliminary

    9-liter cases

  • Permit required

    Cross-source verified

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

Sales-tax rate

Base state sales-tax rate

Cross-source verified

6.625%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
$1,000,000
Bond amount (minimum)
$1,000
Bond basis formula
3x_bimonthly_tax_12mo_max
Bond required
Yes
Excise rate by alcohol class
ABV 0–24%: rate 0.875
Excise rate basis
Per gallon
Excise rate per unit
$0.875
Federal basic permit required
—
Franchise tax required
—
Litter tax required
Yes
Monthly zero-sales report required
No
Economic nexus threshold
—
Permit application form
Out-of-State Winery License
Permit application URL
https://www.njoag.gov/about/divisions-and-offices/division-of-alcoholic-beverage-control-home/posse-online-licensing-system/
Product registration required
Yes
Maximum local sales-tax add-on
0%
State sales-tax rate
6.625%
Single local use-tax rate option
No

Primary sources

3