Alabama
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a Direct Wine Shipper License, for wine they make under a label approval they own, up to 12 cases per resident a year.
Alabama has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Wine Shipper License from the ABC Board: $200 plus a $50 filing fee, then $150 a year. Every license expires September 30.
- Volume limit
- 12 cases of up to 9 liters each per Alabama resident in any 12 months.
- Bond
- A rule still calls for a $1,000 to $10,000 tax bond and liquor liability insurance, but the current application forms ask for neither.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Simplified Sellers Use Tax return (monthly, by the 20th) | SSUT return | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Excise return and shipment report, Class I (Feb 1, May 1, Aug 1, Nov 1) | DWS-1 and DWS-2 | ABC Board, Tax and Trade Practices | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Excise return and shipment report, Class II wine over 16.5% (same dates) | DWS-1 and DWS-2 (Class II) | ABC Board, Tax and Trade Practices | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Sales tax, SSUT (monthly) | Every month, by the 20th |
| Excise, DWS-1 + DWS-2 | Feb, May, Aug, Nov, by the 1st |
| License renewal window | Jun 1 to Jul 31 |
| License expires | Sep 30 |
Every Alabama shipper's year: the use tax return monthly, the ABC return quarterly even with no shipments, and renewal in early summer.
Tax rates
A flat 8% Simplified Sellers Use Tax on every sale, plus a wine excise paid to the ABC Board: 38 cents a liter at 16.5% alcohol or less, $2.42 a liter above that.
Other rules
- Label registration
- Each brand and variety approved on Form LCD-42 before it ships. The form lists no fee.
- Carrier
- A common or permit carrier that checks age and takes an adult signature, from your own premises or an Alabama-licensed fulfillment center.
Changes since September 29, 2026
None recorded. The Alabama chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Alabama's direct-shipping rules after that date is posted here.
Ship to Alabama?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Alabama chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| al-02 | Documents required | Alabama ABC Board, Form LCD-40, Direct Shipment Pre-Application Checklist (Nov. 2025) | Alabama ABC Board |
| al-03 | License year, renewal window, ownership changes | Alabama ABC Board, Form LCD-39, Direct Wine Shipment Pre-Application (Nov. 2025) | Alabama ABC Board |
| al-07 | One request per brand and variety | Alabama ABC Board, Form LCD-42, Direct Wine Shipment Brand/Label Registration Request (Sept. 2021) | Alabama ABC Board |
| al-10 | Rev. Jan. 2026 | Alabama ABC Board, Direct Wine Shipper Class I Form Instructions, DWS-1 and DWS-2 | Alabama ABC Board |
| al-16 | Wine over 16.5% | Alabama ABC Board, Direct Wine Shipper Class II Form Instructions (rev. Jan. 2026) | Alabama ABC Board |
| al-29 | Pre-application checklist of required documents | LCD-40 | Alabama ABC Board |
| al-30 | License renewal online, June 1 to July 31 | ABC online renewal | Alabama ABC Board |
| al-31 | Brand/label registration, one request per brand and variety, before shipping | LCD-42 | Alabama ABC Board |
| al-32 | Excise return and shipment report, Class I | DWS-1 and DWS-2 | Alabama ABC Board |
| al-33 | Excise return and shipment report, Class II wine over 16.5% | DWS-1 and DWS-2 (Class II) | Alabama ABC Board |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| al-34 | Open the SSUT account, then file and pay the monthly return | My Alabama Taxes (MAT) | Alabama Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| al-01 | Direct shipment of wine by a manufacturer | Ala. Code § 28-3A-6.1 | |
| al-09 | Carrier age verification, signatures and quarterly reports | Ala. Code § 28-1-4(d) | |
| al-15 | Definitions | Ala. Code § 28-3-1 | |
| al-17 | Wet and dry counties | Ala. Code § 28-2-1 | |
| al-18 | Title 28, Chapter 4 applies in dry counties and dry municipalities | Ala. Code § 28-4-5 | |
| al-19 | Direct shippers may ship to any county or municipality | Alabama Legislature, ALISON bill search: SB172, 2022 Regular Session | |
| al-21 | Wine Fulfillment Center License | Ala. Code § 28-3A-6.2 | |
| al-26 | Table wine tax | Ala. Code § 28-7-16 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| al-05 | Direct wine shipper records and quarterly reports | Ala. Admin. Code r. 20-X-9-.06 | |
| al-08 | Direct wine shipper licensees | Ala. Admin. Code r. 20-X-8-.14(2) | |
| al-12 | Direct wine shipper and wine fulfillment center licenses | Ala. Admin. Code r. 20-X-5-.18 | |
| al-20 | Carrier reports | Ala. Admin. Code ch. 20-X-9, incl. r. 20-X-9-.06 (direct wine shipper records, quarterly reports and excise rates; revised Dec. 15, 2025) and r. 20-X-9-.08 | |
| al-24 | Transportation charges | Ala. Admin. Code r. 810-6-1-.178 | |
| al-27 | No product sold or distributed before label approval | Ala. Admin. Code r. 20-X-8-.12 | |
| al-28 | Liquor liability insurance for retail licensees, $100,000 per occurrence, certificate at application and renewal | Ala. Admin. Code r. 20-X-5-.14 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| al-04 | 8% rate, monthly returns, discount | Alabama Department of Revenue, "Simplified Sellers Use Tax (SSUT)" | Alabama Department of Revenue |
| al-06 | Quarterly returns | Alabama ABC Board, "Type 500 Direct Wine Shipper" | Alabama ABC Board |
| al-11 | Submitting the application | Alabama ABC Board, "How to Apply" | Alabama ABC Board |
| al-13 | Industry guidance | Wine Institute, "Alabama" DTC shipping summary | |
| al-14 | Processing time | Alabama ABC Board, "Brand/Label Approval" | Alabama ABC Board |
| al-22 | Direct shippers collect all state and local sales, use and excise taxes | Alabama Department of Revenue, Notice: Tax Guidance for Alcoholic Beverage Delivery, Wine Festivals, Direct Wine Shippers (Sept. 27, 2021) | Alabama Department of Revenue |
| al-23 | $250,000 threshold | Alabama Department of Revenue, FAQ, "Are all remote sellers required to register in Alabama?" | Alabama Department of Revenue |
| al-25 | Direct shipper reports filed by email | Alabama ABC Board, FAQ | Alabama ABC Board |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Alabama chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.