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Department of Taxation and Finance

Direct shipper's license tax registration and filing requirements

Out-of-state wine manufacturers with direct shipper's licenses granted by the New York State Liquor Authority may legally ship limited quantities of their wines directly to eligible consumers in New York State. To get a direct shipper's license, you must first register with our department as a sales tax vendor and as a distributor of alcoholic beverages.

State Liquor Authority Information

Technical Bulletin

Registration Forms

Tax Returns