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
- TSB-M-05(6)M, (9)S - Tax information regarding direct wine shipments into New York State by out-of-state wineries - Explains the basic tax registration and filing requirements for State Liquor Authority's Direct Shipper's License.
- TP-215 TP-215 Instructions Application for Registration as a Distributor of Alcoholic Beverages
- To apply for a Certificate of Authority to Collect Sales Tax, use New York Business Express
- ST-100 ST-100 Instructions
- MT-40 Return of Tax on Wines, Liquors, Alcohol, and Distilled or Rectified Spirit