New York
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a three-year Out-of-State Direct Shipper's License for wine, a sales tax Certificate of Authority and a distributor registration, up to 36 cases per resident a year.
New York 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 Direct Shipper's License (wine) from the State Liquor Authority: a three-year license for $375 that expires on its own date.
- Volume limit
- 36 cases (up to 9 liters each) per resident a year, or less if your home state allows New York wineries less. California sets no case limit.
- Bond
- None among the license conditions.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Quarterly sales and use tax return (Mar 20, Jun 20, Sep 20, Dec 20) | ST-100 | Department of Taxation and Finance | Prepared by Pinrates. You submit it in Online Services. |
| Annual sales and use tax return ($3,000 or less a year; due Mar 20) | ST-101 | Department of Taxation and Finance | Not covered by Pinrates. You file it directly. |
| Alcoholic beverages tax return (monthly by the 20th; annual filers Jan 20) | MT-456 | Department of Taxation and Finance | Prepared by Pinrates. You submit it in Online Services. |
When it's due
| MT-456 alcohol tax (monthly filers) | Every month, by the 20th |
| MT-456 alcohol tax (annual filers) | Jan 20 |
| Sales tax, ST-100 (quarterly filers) | Mar, Jun, Sep, Dec, by the 20th |
| Sales tax, ST-101 (annual filers) | Mar 20 |
Sales tax quarters end in February, May, August and November. The license renews every three years on its own expiry date, so it is not shown.
Tax rates
New York sales tax (4% state plus the local rate where you deliver) and the wine excise of 30 cents a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None for wine of 7% alcohol or more; the federal COLA is enough.
- Carrier
- A common carrier holding an SLA trucking permit, which checks photo ID, takes a signature and refuses anyone who appears under 21.
Changes since September 29, 2026
None recorded. The New York chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to New York's direct-shipping rules after that date is posted here.
Ship to New York?
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 York 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 |
|---|---|---|---|
| ny-01 | Rev. Aug. 30, 2024 | N.Y. State Liquor Authority, Application for an Out-of-State Direct Shipper's License and Conditions for Licensure | N.Y. State Liquor Authority |
| ny-06 | N.Y. Department of Taxation and Finance, Form MT-456-I (2/25), Instructions for the Alcoholic Beverages Tax Return | N.Y. Department of Taxation and Finance | |
| ny-11 | Home-state license copy | N.Y. State Liquor Authority, Renewal Application for Out-of-State Direct Shippers (rev. 02/24/26) | N.Y. State Liquor Authority |
| ny-13 | Sales tax Certificate of Authority | DTF-17 | N.Y. Department of Taxation and Finance |
| ny-14 | Registration as a distributor of alcoholic beverages | TP-215 | N.Y. Department of Taxation and Finance |
| ny-15 | Brand label registration, only for wine under 7%, cider and mead | N.Y. State Liquor Authority | |
| ny-16 | Quarterly sales and use tax return | ST-100 | N.Y. Department of Taxation and Finance |
| ny-17 | Annual sales and use tax return | ST-101 | N.Y. Department of Taxation and Finance |
| ny-18 | Alcoholic beverages tax return | MT-456 | N.Y. Department of Taxation and Finance |
| ny-19 | Election to file the MT-456 annually | MT-38 | N.Y. Department of Taxation and Finance |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ny-20 | File sales tax and alcoholic beverages tax returns online | Online Services | N.Y. Department of Taxation and Finance |
Statutes
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ny-03 | N.Y. Department of Taxation and Finance, "Sales tax rates, additional sales taxes, and fees" | N.Y. Department of Taxation and Finance | |
| ny-04 | Rates, direct shippers, annual filing | N.Y. Department of Taxation and Finance, "Alcoholic beverages tax" | N.Y. Department of Taxation and Finance |
| ny-05 | N.Y. Department of Taxation and Finance, "Filing requirements for sales and use tax returns" | N.Y. Department of Taxation and Finance | |
| ny-07 | Brand label registration | N.Y. State Liquor Authority, Winery Quick Reference | N.Y. State Liquor Authority |
| ny-08 | Approved reciprocal states | N.Y. State Liquor Authority, "Direct Alcohol Shipments" | N.Y. State Liquor Authority |
| ny-09 | Out-of-state direct shipper's license | N.Y. Alcoholic Beverage Control Law § 79-c | |
| ny-10 | Renewal advisory about three months before expiry | N.Y. State Liquor Authority, "Renew Your License" | N.Y. State Liquor Authority |
| ny-12 | Direct shipment of liquor, cider, mead and braggot | N.Y. Senate Bill S2852A (2023-2024), Chapter 226 of 2024 | |
| ny-21 | Shipping, delivery, handling and postage charges on the seller's bill are taxable when the item shipped is taxable | N.Y. Department of Taxation and Finance, Tax Bulletin ST-838 (TB-ST-838), "Shipping and Delivery Charges" (updated March 16, 2026) | N.Y. Department of Taxation and Finance |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The New York chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.