Connecticut
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold an Out-of-State Winery Shipper's Permit for Wine, a Connecticut seller's permit and an alcoholic beverages distributor license, backed by a tax bond.
Connecticut 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
- Out-of-State Winery Shipper's Permit for Wine from the Department of Consumer Protection: $315 a year, plus a $100 fee on the first application.
- Volume limit
- 5 gallons per person in any two-month period.
- Bond
- $500 tax bond (Form OR-131) for wineries making 100,000 gallons or less; $2,000 otherwise.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales and use tax return (monthly, quarterly or annual; last day of the next month) | OS-114 | Department of Revenue Services | Prepared by Pinrates. You submit it in myconneCT. |
| Alcoholic beverages tax return (monthly, last day of the following month) | O-255 | Department of Revenue Services | Prepared by Pinrates. You submit it in myconneCT. |
| Alcoholic beverages shipped into Connecticut (10th monthly, until DRS says it is not needed) | AU-933 | Department of Revenue Services | Prepared by Pinrates. You submit it by mail to the Department of Revenue Services. |
| Monthly shipping report: upload your consumer invoices in eLicense (ask DCP the due day) | Department of Consumer Protection, Guide to Online Services | Not covered by Pinrates. You file it directly. | |
| Price posting: full schedule by January 6; new items and changes by the 6th | Department of Consumer Protection, Liquor Control Division | Not covered by Pinrates. You file it directly. |
When it's due
| Sales tax, OS-114 (monthly filers) | Every month, by the last day |
| Sales tax, OS-114 (quarterly filers) | Jan 31, Apr 30, Jul 31, Oct 31 |
| Sales tax, OS-114 (annual filers) | Jan 31 |
| Alcoholic beverages tax, O-255 | Every month, by the last day |
| AU-933 shipment report (until DRS says it is not needed) | Every month, by the 10th |
| Shipping report upload to DCP (eLicense) | Every month, by the ask DCP |
| Price posting, annual schedule (DCP) | Jan 6 |
A typical year, with the three sales tax frequencies DRS assigns; add a price posting by the 6th of any month you add wines or change prices. The shipper permit, brand registrations, seller's permit and bond each renew on their own anniversary dates, so add those to your own calendar.
Tax rates
6.35% sales tax with no local add-on, plus the alcoholic beverages tax (79 cents a gallon for still wine up to 21%).
Other rules
- Label registration
- Every brand, $200 each, valid three years.
- Carrier
- Only a holder of a Connecticut in-state transporter's permit; adult signature and photo ID at the door.
Changes since September 29, 2026
None recorded. The Connecticut chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Connecticut's direct-shipping rules after that date is posted here.
Ship to Connecticut?
Of the returns and reports above, Pinrates prepares 3 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Connecticut 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 |
|---|---|---|---|
| ct-05 | Connecticut Department of Revenue Services, Form AU-933 (Rev. 02/21), Alcoholic Beverages Shipped Into Connecticut | Connecticut Department of Consumer Protection | |
| ct-10 | Register for sales tax first | Connecticut Department of Revenue Services, Form REG-1 Addendum D (Rev. 02/22), Alcoholic Beverages Tax | Connecticut Department of Consumer Protection |
| ct-22 | No dry municipalities | Connecticut General Assembly, Office of Legislative Research, "'Dry' and 'Damp' Municipalities," OLR Report 2020-R-0036 (Jan. 30, 2020) | |
| ct-13 | Register your out-of-state business entity | Foreign registration | Secretary of the State, Business Services |
| ct-14 | Seller's permit | REG-1 | Connecticut Department of Consumer Protection |
| ct-15 | Small winery certificate for the 20-cent rate | REG-15 | Connecticut Department of Consumer Protection |
| ct-16 | Seller's permit renewal | Connecticut Department of Consumer Protection | |
| ct-17 | Surety tax bond | OR-131 | Connecticut Department of Consumer Protection |
| ct-18 | Brand registration, $200 per brand for three years | Connecticut Department of Consumer Protection | |
| ct-19 | Alcoholic beverages tax return | O-255 | Connecticut Department of Consumer Protection |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ct-04 | Monthly liquor shipping reports required only for wine shipped directly to consumers | Connecticut Department of Consumer Protection, Liquor Shippers and Manufacturers: Guide to Online Services (Sept. 2024) | Connecticut Department of Consumer Protection |
| ct-20 | File and pay OS-114 and O-255 and manage DRS accounts online | myconneCT | Connecticut Department of Consumer Protection |
| ct-21 | Apply for and renew the permit, register brands, upload shipping records | eLicense | Connecticut Department of Consumer Protection |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ct-01 | Out-of-state winery shipper's permit | Conn. Gen. Stat. § 30-18a | |
| ct-03 | Alcoholic beverages tax rates, including the small winery rate | Conn. Gen. Stat. § 12-435 | |
| ct-11 | Seller's permit fee of $100 | Conn. Gen. Stat. § 12-409 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ct-02 | 6.35% rate | Connecticut Department of Revenue Services, "Sales and Use Tax Information" | Connecticut Department of Consumer Protection |
| ct-06 | Winery shippers obtain the DCP permit first, then the OR-131 bond and REG-1 with Addendum D | Connecticut Department of Revenue Services, "Direct Shipment of Wine" | Connecticut Department of Consumer Protection |
| ct-07 | Permit fee, attachments, brand registration, January 6 price posting by all shipper permittees except out-of-state retailers, DRS tax shipping reports, carriers | Connecticut Department of Consumer Protection, "Out-of-State Shipper and Retailer Permits" | Connecticut Department of Consumer Protection |
| ct-08 | Oct. 6, 2025 | Connecticut Department of Consumer Protection, "How do I renew my liquor permit?" | Connecticut Department of Consumer Protection |
| ct-09 | Electronic REG-1 in myconneCT, then paper REG-1 Addendum D with Form OR-131 | Connecticut Department of Revenue Services, "Alcoholic Beverage Tax Information" | Connecticut Department of Consumer Protection |
| ct-12 | Annual price schedule by January 6 | Connecticut Department of Consumer Protection, "Out of State Shipper & Winery Permits" | Connecticut Department of Consumer Protection |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Connecticut chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.