NY

New York DTC compliance

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

Permitted

DTC wine shipping is permitted in New York today.

Statute

“Before sending any shipment hereunder to a resident in this state, the out-of-state shipper shall first obtain a license from the authority under procedures prescribed by rules and regulations of the authority and after providing the authority with a true copy of its current license to manufacture wine in the applicant's state of domicile along with a copy of the applicant's federal basic permit after payment of an annual fee of one hundred twenty-five dollars. ”

https://www.nysenate.gov/legislation/laws/ABC/79-C

Compliance reference

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Excise return frequency

    Single source

    Monthly

  • Permit fee

    Single source

    $375

  • Permit expiration anchor

    Single source

    Calendar year end

  • Age verification required

    Cross-source verified

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Permit required

    Cross-source verified

    Yes

  • Permit term

    Single source

    3 years

  • Volume limit unit

    Preliminary

    9-liter cases

  • Volume limit

    Cross-source verified

    36

  • Permit expiration date

    Preliminary

    12-31

  • Excise tax collected by

    Preliminary

    Shipper

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Excise return frequency (alternate schedule)

    Cross-source verified

    Annually

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

  • Direct shipping allowed

    Cross-source verified

    Yes

Sales-tax rate

Base state sales-tax rate

Cross-source verified

4%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

State sales-tax rate
4%

Primary sources

3