New Jersey
Open, with extra limitsPrepared for youLast checked September 29, 2026
Open to California wineries making no more than 250,000 gallons a year that hold an Out-of-State Winery License, a beverage tax bond and New Jersey brand registrations, up to 12 cases per person a year.
New Jersey 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 License from the Division of Alcoholic Beverage Control, $938 a year. Every license runs July 1 to June 30.
- Volume limit
- 12 cases (up to 9 liters each) per person a year; wineries producing over 250,000 gallons a year cannot ship.
- Bond
- A beverage tax bond the Division sizes at up to three times your largest two-month tax, between $1,000 and $1 million. A new bond every license year, filed with the Division of Revenue and Enterprise Services.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Winery tax sales report, bimonthly by the 15th, nil reports required | R-1-W | Division of Taxation | Prepared by Pinrates. You submit it to the Division of Taxation. |
| Sales and use tax return, quarterly by the 20th, zero returns required | ST-50 | Division of Taxation | Prepared by Pinrates. You submit it in the NJ Tax Portal. |
| Litter control fee return, annual by March 15, if you owe the fee (filed in the NJ Tax Portal) | LF-5 | Division of Taxation | Not covered by Pinrates. You file it directly. |
| Monthly sales tax payment, only above the $30,000 and $500 thresholds | ST-51 | Division of Taxation | Prepared by Pinrates. You submit it in the NJ Tax Portal. |
When it's due
| Excise report, R-1-W + Schedule D-W | Jan, Mar, May, Jul, Sep, Nov, by the 15th |
| Sales tax, ST-50 (quarterly) | Jan, Apr, Jul, Oct, by the 20th |
| Brand registration renewal | Opens Nov 15; by Jan 1 |
| New beverage tax bond (DORES) | Jun 30 |
| License renewal | Jun 30 |
A typical year for a small shipper. Large sellers above the ST-51 thresholds also remit sales tax on the 20th of each month, and a business that owes the litter control fee files its LF-5 by March 15.
Tax rates
New Jersey sales tax at 6.625%, and the alcoholic beverage tax of 87.5 cents a gallon.
Other rules
- Label registration
- Every product, $23 each, before it ships; renewed every year by January 1.
- Carrier
- The statute bars common carriers only for sales to New Jersey retailers, not for shipments to consumers.
Changes since September 29, 2026
None recorded. The New Jersey chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to New Jersey's direct-shipping rules after that date is posted here.
Ship to New Jersey?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the New Jersey 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 |
|---|---|---|---|
| nj-02 | Type 41, Out of State Winery License, $938 | N.J. Division of Alcoholic Beverage Control, "Schedule of Application and Renewal Fees for State Licenses" (Sept. 14, 2016) | N.J. Division of Alcoholic Beverage Control |
| nj-07 | For periods beginning on and after May 1, 2012 | N.J. Division of Taxation, Form R-1-W (Rev. 04-12), Winery Manufacturer's Tax Sales Report control sheet | N.J. Division of Alcoholic Beverage Control |
| nj-10 | $23 per product | N.J. Division of Alcoholic Beverage Control, Brand Registration Application Instructions | N.J. Division of Alcoholic Beverage Control |
| nj-13 | Bond covers a license period ending June 30 | N.J. Division of Taxation, Form B-7-1800 & B-7-NA (R-04-24), Alcoholic Beverage Tax Bond, with Alcoholic Beverage Tax Bond FAQs | N.J. Division of Alcoholic Beverage Control |
| nj-30 | Corporations, LPs and LLCs file formation or authorization documents with DORES | N.J. Division of Taxation, Out-of-State Winery "WHAT TO DO" Checklist | N.J. Division of Alcoholic Beverage Control |
| nj-31 | Foreign entities | N.J. Division of Revenue and Enterprise Services, Instructions for Business Entity Public Record Filing (rev. Apr. 20, 2011) | N.J. Division of Alcoholic Beverage Control |
| nj-16 | Shows the bimonthly pairing | N.J. Division of Taxation, Form R-1-W (Rev. 7-09), Winery Manufacturer's Tax Sales Report for the period July/August 2009 only | N.J. Division of Alcoholic Beverage Control |
| nj-34 | N.J.S.A. 13:1E-213 et seq | N.J. Division of Taxation, Form LF-5, Litter Control Fee Return for 2024, with instructions | N.J. Division of Alcoholic Beverage Control |
| nj-21 | Apply online and download the corporate and ownership forms | License type 41 | Division of Alcoholic Beverage Control, Licensing Bureau |
| nj-22 | Business registration, for the Business Registration Certificate | NJ-REG | Division of Revenue and Enterprise Services |
| nj-23 | Sales tax Certificate of Authority | N.J. Division of Alcoholic Beverage Control | |
| nj-24 | Approved surety companies | N.J. Division of Alcoholic Beverage Control | |
| nj-25 | Brand registration, $23 per product, before it ships | POSSE | Division of Alcoholic Beverage Control, Brands |
| nj-26 | Brand registration and renewal instructions | N.J. Division of Alcoholic Beverage Control | |
| nj-27 | Gallons shipped to consumers, filed with the R-1-W | R-7, Schedule D-W | N.J. Division of Alcoholic Beverage Control |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nj-19 | Filing type "ABT Bond" | N.J. Division of Revenue and Enterprise Services, Online Fax Filing Service | Division of Revenue and Enterprise Services, ABT Bond Unit |
| nj-28 | License application and brand registration and renewal | POSSE | N.J. Division of Alcoholic Beverage Control |
| nj-29 | File and pay the ST-50 and ST-51 | NJ Tax Portal | N.J. Division of Alcoholic Beverage Control |
Statutes
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nj-08 | A report for each bimonthly period the license is in force, even with no business | N.J.A.C. 18:3-7.1 | |
| nj-14 | Duty of personnel delivering to consumers to determine the signer is of legal age | N.J.A.C. 13:2-20.11 | |
| nj-15 | Parcel delivery services licensed to deliver retail purchases to consumers | N.J.A.C. 13:2-20.6(b) | |
| nj-37 | Brand registration schedule | N.J.A.C. 13:2-33.1(a)(5) | |
| nj-20 | Bond duration | N.J.A.C. 18:3-5.3 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nj-03 | License term July 1 to June 30 | N.J. Division of Alcoholic Beverage Control, "License Types" | N.J. Division of Alcoholic Beverage Control |
| nj-04 | Instructions, applicant checklist and text of N.J.S.A. 33:1-10(2e) | N.J. Division of Alcoholic Beverage Control, "New Jersey's Out-of-State Winery License" | N.J. Division of Alcoholic Beverage Control |
| nj-05 | 6.625% rate | N.J. Division of Taxation, "Sales and Use Tax" | N.J. Division of Alcoholic Beverage Control |
| nj-06 | Wine 87.5 cents a gallon | N.J. Division of Taxation, "Excise Tax Rates" | N.J. Division of Alcoholic Beverage Control |
| nj-09 | ST-50, ST-51, due dates, electronic filing | N.J. Division of Taxation, "Filing Sales and Use Tax Returns" | N.J. Division of Alcoholic Beverage Control |
| nj-12 | Registration, reports, records, bond | N.J. Division of Taxation, "Out-of-State Direct Ship Wine Sales" | N.J. Division of Alcoholic Beverage Control |
| nj-32 | Delivery charges taxable when the item sold is taxable | N.J. Division of Taxation, Tax Topic Bulletin S&U-5, Making Mail-Order and Internet Sales (Rev. 5/25) | N.J. Division of Alcoholic Beverage Control |
| nj-33 | Who pays | N.J. Division of Taxation, "Litter Control Fee" | N.J. Division of Alcoholic Beverage Control |
| nj-35 | Out-of-state sellers whose only contact is common-carrier delivery not subject | N.J. Division of Taxation, TB-77, Litter Control Fee Guidelines (May 18, 2015) | N.J. Division of Alcoholic Beverage Control |
| nj-36 | LF-5 for 2021 to 2025 filed through the NJ Tax Portal | N.J. Division of Taxation, Miscellaneous Tax Forms | N.J. Division of Alcoholic Beverage Control |
| nj-17 | Registrations expire December 31 | N.J. Division of Alcoholic Beverage Control, AN 2022-03, Advisory Notice to the Industry Regarding the Product/Brand Registration and Renewal Process (Dec. 19, 2022) | N.J. Division of Alcoholic Beverage Control |
| nj-18 | Questions to the Brands Unit | N.J. Division of Alcoholic Beverage Control, AN 2024-04, Amended Advisory Notice Regarding the Product/Brand Registration and Renewal Process (June 26, 2024) | N.J. Division of Alcoholic Beverage Control |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The New Jersey chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.