Vermont DTC compliance

Compliance reference

• permit_expiration_anchor

  Single source

  calendar_year_end

• sales_tax_collected_by

  Cross-source verified

  shipper

• reporting_frequency

  Cross-source verified

  monthly

• volume_limit_unit

  Preliminary

  cases_9l

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_expiration_date

  Single source

  04-30

• permit_required

  Cross-source verified

  true

• common_carrier_allowed

  Single source

  true

• volume_limit_value

  Cross-source verified

  12

• age_verification_required

  Single source

  true

• permit_fee_usd

  Single source

  330

• permit_term_years

  Single source

  1

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Vt. Stat. Ann. tit. 7, §277 Malt beverages or wine; requires in-state consumer shipping license or out-of-state consumer shipping license Maximum Amount for Shipping: A licensee shall not ship more than 12 cases of malt beverages containing no more than 36 gallons of malt beverages or no more than 12 cases of vinous beverages containing no more than 29 gallons of vinous beverages to any one Vermont resident in any calendar year. Direct Shipping License or Permit: Vt. Stat. Ann. tit. 7, §277 (a) (1) A manufacturer or rectifier of malt or vinous beverages licensed in Vermont may be granted an in-state consumer shipping license by filing with the Department of Liquor Control an application in a form required by the commissioner accompanied by a copy of the applicant's current Vermont manufacturer's license and the fee provided in §204 of this title. (2) An in-state consumer shipping license may be renewed annually by submitting to the Department the fee provided in §204 of this title accompanied by a copy of the licensee's current Vermont manufacturer's license. (b) (1) A manufacturer or rectifier of malt or vinous beverages licensed in another state that operates a brewery or winery in the United States and holds valid state and federal permits and licenses may be granted an out-of-state consumer shipping license by filing with the Department of Liquor Control an application in a form required by the commissioner accompanied by copies of the applicant's current out-of-state manufacturer's license and the fee provided in §204 of this title. (2) An out-of-state consumer shipping license may be renewed annually by submitting to the Department the fee provided in §204 of this title accompanied by the licensee's current out-of-state manufacturer's license. (3) As used in this section, "out-of-state" means any state other than Vermont, any territory or possession of the United States, and does not include a foreign country. (c) (1) A consumer shipping license granted pursuant to this section shall permit the licensee to ship malt or vinous beverages produced by the licensee to private residents for personal use and not for resale. (2) A licensee shall not ship more than 12 cases of malt beverages containing no more than 36 gallons of malt beverages or no more than 12 cases of vinous beverages containing no more than 29 gallons of vinous beverages to any one Vermont resident in any calendar year. (3) The beverages shall be shipped by common carrier certified by the Department pursuant to section 280 of this subchapter. The common carrier shall comply with all the following: (A) deliver beverages pursuant to an invoice that includes the name of the licensee and the name and address of the purchaser; (B) on delivery, require a valid authorized form of identification, as defined in §589 of this title, from a recipient who appears to be under 30 years of age; and (C) require the recipient to sign an electronic or paper form or other acknowledgment of receipt. Type of Alcohol and Whether License or Permit Required: Vt. Stat. Ann. tit. 7, §279 Direct Shipping License or Permit: A holder of a shipping license granted pursuant to §277 or §278 of this subchapter shall comply with all of the following: (1) Ensure that all containers of alcoholic beverages are shipped in a container that is clearly labeled: "contains alcohol; signature of individual 21 years of age or older required for delivery." (2) Not ship to any address in a municipality that the Department of Liquor Control identifies as having voted to be "dry." (3) Retain a copy of each record of sale for a minimum of five years from the date of shipping. (4) Report at least twice per year to the Department if a holder of a consumer shipping license and once per year if a holder of a retail shipping license in a manner and form required by the Commissioner all the following information: (A) the total amount of malt or vinous beverages shipped into or within the state during the preceding six months if a holder of a consumer shipping license or during the preceding 12 months if a holder of a retail shipping license; (B) the names and addresses of the purchasers to whom the beverages were shipped; and (C) the date purchased, the quantity and value of each shipment, and, if applicable, the name of the common carrier used to make each delivery. (5) Pay to the commissioner of Taxes the tax required pursuant to section 421 of this title on the malt or vinous beverages shipped pursuant to this subchapter and comply with the provisions of 32 V.S.A. chapter 233, 24 V.S.A. § 138, and any other legally authorized local sales taxes. Delivery in this state shall be deemed to constitute a sale in this state at the place of delivery and shall be subject to all appropriate taxes levied by the State of Vermont. (6) Permit the state treasurer, the Department of Liquor Control, and the Department of Taxes, separately or jointly, upon request, to perform an audit of its records. (7) If an out-of-state license holder, be deemed to have consented to the jurisdiction of the Liquor Control Board, Department of Liquor Control, or any other State agency and the Vermont State courts concerning enforcement of this or other applicable laws and rules. (8) Not have any direct or indirect financial interest in a Vermont wholesale dealer or retail dealer, including a first-, second-, or third-class licensee. (9) Comply with all applicable laws and Liquor Control Board rules. (10) Comply with the beverage container deposit redemption system pursuant to 10 V.S.A. chapter 53.

Rate facts

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