Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Direct Shipment of Wine

Out-of-state businesses that want to make direct shipments of wine and alcoholic liquor other than beer to Connecticut consumers must meet certain requirements before making any shipments into Connecticut. The term out-of-state means any other state, territories, or possessions of the United States, including Washington D.C. or Puerto Rico, but not including any foreign country.

New:  Out-of-State Retail Shipper’s Permit for Wine

Effective July 1, 2019, businesses wishing to obtain an out of state retail shipper’s permit for wine must first obtain a Sales and Use Tax Permit and Alcoholic Beverages Tax Distributor License from DRS by completing steps 2 and 3, below, before procuring this permit from the Connecticut Department of Consumer Protection (DCP).  For more information about this permit, visit the DCP’s Liquor Permit Applications and Forms page.

Persons Wishing to Obtain an Out-of-State Winery Shipper’s Permit, or Out-of-State Shipper's Permit for Alcoholic Liquor Other Than Beer must follow the procedure below:

  1. Obtain Permit from DCP:
    For information on obtaining the appropriate permit, see DCP’s Liquor Permit Applications and Forms page, or call DCP at 860-713-6205.
  2. File a Surety Bond or Cash Bond with Department of Revenue Services (DRS): After receiving the permit from DCP, contact the DRS Registration Unit at 860-297-4895 to obtain Form OR-131, Surety Tax Bond, or to obtain information about the posting of a cash bond.  You must file a surety bond or cash bond with DRS in order to be eligible to be licensed as an alcoholic beverage distributor. If the permit holder operates a winery and produces not more than 100,000 gallons of wine at the holder’s permit premises, the amount of the bond is $500; otherwise, the amount of the bond is $2,000; and
  3. Register with DRS for a Sales Tax Permit and an Alcoholic Beverages Tax Distributor License:  After you have completed Form OR-131 or posted a cash bond, complete and mail Form REG-1 and Addendum D to DRS with a check for the $100 fee for the sales tax permit.  When completing Form REG-1, Section 8, check “Yes” to the question: "Do you sell, or will you be selling, goods in Connecticut (either wholesale or retail)?”