Maine
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a Wine Direct Shipper License, within 12 one-case shipments per address a year, but since July 2025 every bottle must also meet Maine's bottle deposit law.
Maine 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
- Wine Direct Shipper License from BABLO: $310 to start (a $200 application fee, a $100 registration fee and a $10 filing fee), $60 a year to renew ($50 plus the filing fee).
- Volume limit
- No more than 9 liters per shipment and 12 shipments per address per calendar year; no containers under 250 mL.
- Bond
- None; the direct shipper statute requires no bond.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Quarterly shipment report with excise, zero reports included (month after quarter) | BELLS | BABLO (reporting guidance, August 2024) | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return (15th of the month after the period) | Maine Revenue Services | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Initiator of deposit container report (due March 1) | Department of Environmental Protection (38 M.R.S. § 3119; no form published) | Not covered by Pinrates. You file it directly. |
When it's due
| BABLO quarterly report and excise | Jan, Apr, Jul, Oct, by the day not published |
| Sales tax (monthly filers) | Every month, by the 15th |
| Sales tax (quarterly filers) | Jan, Apr, Jul, Oct, by the 15th |
| Container report (bottle bill) | Mar 1 |
A typical year. BABLO's quarterly report falls in the month after each quarter, but BABLO publishes no due day. Semiannual and annual sales tax filers file on the 15th of the month after their period. The BABLO license, the DEP initiator of deposit license and the container registrations renew on their own anniversary dates.
Tax rates
5.5% sales tax, a single statewide rate; wine excise of 60 cents a gallon, or $1.24 for sparkling wine and wine over 15.5% alcohol.
Other rules
- Label registration
- A list of your labels with the application (ask BABLO whether its $10-per-label notice fee applies); every container label and UPC also registered under the bottle bill.
- Carrier
- Common carrier only; adult signature and photo ID at the door.
Changes since September 29, 2026
None recorded. The Maine chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Maine's direct-shipping rules after that date is posted here.
Ship to Maine?
Of the returns and reports above, Pinrates keeps 2 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Maine 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 |
|---|---|---|---|
| me-03 | Fees, attachments, notarized consent to jurisdiction | BABLO, Direct Shipper Application (rev. 05-2017) | Maine Department of Environmental Protection |
| me-07 | Quarterly excise since Q4 2024 | BABLO, report to the Legislature on direct shipment of wine (February 1, 2026) | |
| me-16 | Retailer certificate, FEIN, federal permit, corporate information form | BABLO, Instructions for Direct Shippers | Maine Department of Environmental Protection |
| me-34 | Officers, directors, owners over 10%, indirect financial interests | BABLO, Supplemental Ownership Form, BABLO/102 (08/2024), under 28-A M.R.S. § 651 | Maine Department of Environmental Protection |
| me-17 | $50 renewal plus $10 filing fee | BABLO, Direct Shipper Renewal Application | Maine Department of Environmental Protection |
| me-26 | Wine Direct Shipper License application | BELLS | Maine Department of Environmental Protection |
| me-27 | Sales tax registration | Maine Tax Portal | Maine Revenue Services |
| me-28 | Initiator of deposit license, renewed annually | Beverage Container Label Registration and Licensing Portal | Maine Department of Environmental Protection |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| me-29 | Licensing, renewals, label registrations, quarterly reports and excise | BELLS | BABLO |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| me-01 | Wine direct shipper license | Me. Rev. Stat. tit. 28-A, § 1403-A | |
| me-02 | Fees for nonretail licenses | Me. Rev. Stat. tit. 28-A, § 1551(5)(A) | |
| me-05 | Wine excise rates | Me. Rev. Stat. tit. 28-A, § 1652 | |
| me-06 | Definitions | Me. Rev. Stat. tit. 28-A, § 2 | |
| me-09 | Label registration or notice | Me. Rev. Stat. tit. 28-A, § 6-A | |
| me-10 | Refund value marking | Me. Rev. Stat. tit. 38, § 3105 | |
| me-12 | Initiator of deposit license | Me. Rev. Stat. tit. 38, § 3113 | |
| me-14 | Refund value of 15 cents for wine containers over 50 mL | Me. Rev. Stat. tit. 38, § 3103 | |
| me-30 | License applications | Me. Rev. Stat. tit. 28-A, § 651 | |
| me-32 | Amends 28-A M.R.S. § 651(2)(A-1) | Public Law 2025, chapter 21 (LD 683, S.P. 299), approved April 11, 2025 | |
| me-33 | First Special Session nonemergency laws effective September 24, 2025 | Maine Legislature, Legislative Digest of Bills and Summaries of Enacted Laws, 132nd Legislature, First Regular and First Special Sessions (Aug. 2025) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| me-22 | Initiator of deposit annual report to DEP by March 1st | Me. Rev. Stat. tit. 38, § 3119(1) | |
| me-23 | Handling fees paid by initiators of deposit | Me. Rev. Stat. tit. 38, § 3106 | |
| me-24 | Amends 38 M.R.S. § 3119(1) | Public Law 2025, chapter 731 (LD 2141), approved April 16, 2026 | |
| me-25 | Nonemergency laws effective July 29, 2026 | Maine Legislature, Legislative Digest of Bills and Summaries of Enacted Laws, 132nd Legislature, Second Regular Session |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| me-04 | Statewide rates only, including the 5.5% general rate effective January 1, 2026 | Maine Revenue Services, "Sales and Use Tax Rates & Due Dates" | Maine Department of Environmental Protection |
| me-08 | 5.5% rate | Maine Revenue Services, Sales, Fuel and Special Tax Division Business Guide (December 2025) | Maine Department of Environmental Protection |
| me-11 | Maine Department of Environmental Protection, memorandum to direct shippers of wine on obligations under 38 M.R.S. §§ 3101-3119 (June 4, 2025) (direct shippers become initiators of deposit; containers covered; annual license; commingling; label registration; annual report due March 1; sticker approval), as posted by Wine Institute | ||
| me-13 | Commingling requirement | Maine Department of Environmental Protection, Bottle Bill program | Maine Department of Environmental Protection |
| me-15 | BELLS handles licensing, renewals, label registrations and excise tax submissions | BABLO, Liquor Licensing | Maine Department of Environmental Protection |
| me-31 | P.L. 2023, c. 633 in effect August 9, 2024 | BABLO, Division of Liquor Licensing and Enforcement, "Ownership Disclosure Requirements" memo to all licensees and applicants (Aug. 9, 2024) | Maine Department of Environmental Protection |
| me-18 | Industry guidance | Wine Institute, "Maine" direct shipping summary | |
| me-19 | BABLO, Guidance on Direct Shipment Reporting and Registration Requirements (August 8, 2024) | Maine Department of Environmental Protection | |
| me-20 | Industry guidance | Sovos, "Maine Bottle Bill to Extend to DTC Wine Shipments" | |
| me-21 | Filing frequency thresholds | Maine Revenue Services, Sales, Use and Service Provider Tax FAQ | Maine Department of Environmental Protection |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Maine chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.