Massachusetts
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Direct Wine Shipper License and register with the Department of Revenue, up to 12 cases a year per resident, with no sales tax on wine.
Massachusetts 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 Alcoholic Beverages Control Commission: $300 to start, $150 a year to renew.
- Volume limit
- 12 cases (up to 9 liters each) per resident per year.
- Bond
- None since January 1, 2014.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Monthly excise return with schedules (due the 20th) | AB-DS | Department of Revenue | Prepared by Pinrates. You submit it in MassTaxConnect. |
| Annual shipment report, even with no shipments (before January 31) | Direct Wine Shipper Annual Report | Alcoholic Beverages Control Commission | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Excise return, AB-DS | Every month, by the 20th |
| ABCC annual report | Before Jan 31 |
| License renewal (date on your license) | Dec 31 (industry guidance) |
A Massachusetts year: one excise return a month, one report in January, and a license renewal that industry guidance puts at December 31; go by the date on your license.
Tax rates
No sales tax on wine. Excise of 55 cents a gallon for still wine and 70 cents for sparkling, paid monthly.
Other rules
- Label registration
- None required.
- Carrier
- Only a delivery company holding an ABCC permit to deliver direct-shipped wine; adult signature and ID check at the door.
Changes since September 29, 2026
None recorded. The Massachusetts chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Massachusetts's direct-shipping rules after that date is posted here.
Ship to Massachusetts?
Of the returns and reports above, Pinrates prepares 1 for you to submit, on the Prepare plan at $299 a month. One more stays on your filing calendar.
Sources
Every source the Massachusetts 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 |
|---|---|---|---|
| ma-08 | Registration | Massachusetts Department of Revenue, Form AB-DS, Alcoholic Beverages Excise Return, Direct Shipments to Massachusetts, and instructions | Massachusetts Department of Revenue |
| ma-09 | Report required even with no shipments | Alcoholic Beverages Control Commission, "Submit a Massachusetts Direct Wine Shipper Annual Report" | Massachusetts Department of Revenue |
| ma-15 | Alcoholic beverages excise registration, before your first shipment | MassTaxConnect registration | Massachusetts Department of Revenue |
| us-54 | Food facility registration | FDA |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ma-16 | File and pay the AB-DS | MassTaxConnect | Massachusetts Department of Revenue |
| ma-17 | Apply and renew | ePLACE | Alcoholic Beverages Control Commission |
| ma-18 | Upload the annual report CSV, or tick the did-not-ship box | Annual Report Submission Form | Alcoholic Beverages Control Commission |
Statutes
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ma-02 | Exemption effective January 1, 2011 | Massachusetts DOR, TIR 10-24, Repeal of Sales Tax on Alcoholic Beverages | Massachusetts Department of Revenue |
| ma-03 | Rates | Massachusetts Department of Revenue, "Alcoholic Beverage Excise Tax" | Massachusetts Department of Revenue |
| ma-04 | Annual report before January 31 | Alcoholic Beverages Control Commission, "Direct Wine Shipper Reports for the ABCC" | Massachusetts Department of Revenue |
| ma-05 | Massachusetts does not require brand registration | Alcoholic Beverages Control Commission, Frequently Asked Questions (Fall 2025 update), Q. 57 | Massachusetts Department of Revenue |
| ma-07 | Industry guidance | Wine Institute, "Massachusetts" direct shipping summary | |
| ma-10 | Required documents including FDA food facility registration | Alcoholic Beverages Control Commission, "Apply for an Alcoholic Beverages Direct Wine Shipper License (ABCC)" | Massachusetts Department of Revenue |
| ma-11 | Renewal through ePLACE | Alcoholic Beverages Control Commission, "ABCC State License Renewal Requirements" | Massachusetts Department of Revenue |
| ma-12 | Parcel labeling repeats the words of Section 22 | Alcoholic Beverages Control Commission, Advisory on New Direct Wine Shipper License (Nov. 21, 2014) | Massachusetts Department of Revenue |
| ma-13 | List of eight towns | Alcoholic Beverages Control Commission, "Dry Towns in Massachusetts" | Massachusetts Department of Revenue |
| ma-14 | Forms list, updated Sept. 23, 2026 | Massachusetts Department of Revenue, "DOR Alcoholic Beverages Excise Forms and Reports" | Massachusetts Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Massachusetts chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.