Vermont
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open to California wineries that hold an Out-of-State Consumer Shipping License, for wine they produce of 16% alcohol or less, up to 12 cases a year per resident.
Vermont 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 Consumer Shipping License from the Division of Liquor Control: $330 a year; each license runs one year from the date it is issued.
- Volume limit
- 12 cases, and no more than 29 gallons, per resident per calendar year; nothing over 16% alcohol.
- Bond
- None required.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Shipment report, twice a year (January 15 and July 15), filed in the portal | Semi-Annual Reporting Form | Division of Liquor Control | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Wine tax return, quarterly or monthly (25th after the period; January return Feb 23) | MVB-612 | Department of Taxes | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return with local option tax (25th after the period; annual Jan 25) | SUT-451 | Department of Taxes | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Wine tax, MVB-612 (quarterly filers) | Jan, Apr, Jul, Oct, by the 25th |
| Wine tax, MVB-612 (monthly filers) | 25th (Feb 23 for January) |
| Sales tax, SUT-451 (quarterly filers) | Jan, Apr, Jul, Oct, by the 25th |
| Sales tax, SUT-451 (monthly filers) | 25th (Feb 23 for January) |
| Sales tax, SUT-451 (annual filers) | Jan 25 |
| Shipment report to the Division | Jan, Jul, by the 15th |
A typical year, with the common filing frequencies for each tax; the shipment report is due January 15 and July 15. Your license renews one year after it was issued, on its own date, so add that to your calendar.
Tax rates
6% sales tax plus a 1% local option tax in participating towns; wine tax of 55 cents a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None required.
- Carrier
- Only a common carrier certified by the Division; ID check for anyone who looks under 30, and a signature at delivery.
Changes since September 29, 2026
None recorded. The Vermont chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Vermont's direct-shipping rules after that date is posted here.
Ship to Vermont?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Vermont 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 |
|---|---|---|---|
| vt-09 | Due January 15 for July to December and July 15 for January to June | Vermont Department of Liquor and Lottery, Semi-Annual Reporting Form, Malt, RTD, or Vinous Beverages Shipped to Consumers (Rev. 07/10/2026) | Vermont Division of Liquor Control |
| vt-15 | Vermont Department of Liquor and Lottery, Direct to Consumer Shipping Pilot Compliance Program, report to the House Government Operations Committee (January 16, 2024) | ||
| vt-19 | Vermont Department of Taxes, Form MVB-612 (rev. 05/23), Malt and Vinous Beverage Tax Return | Vermont Department of Taxes | |
| vt-22 | Sales and use tax and malt and vinous beverage tax accounts, registered in myVTax | myVTax registration | Vermont Department of Taxes |
| vt-23 | Business tax account application on paper | BR-400 | Vermont Department of Taxes |
| vt-24 | Sales and use tax return with local option tax | SUT-451 | Vermont Department of Taxes |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| vt-21 | Licensing portal handles applications, renewals and reporting | Vermont Department of Liquor and Lottery, Online Portal Information | Vermont Department of Liquor and Lottery |
| vt-25 | Apply, renew and submit shipment reports | DLL Online Licensing Portal | Vermont Department of Liquor and Lottery |
| vt-26 | File and pay MVB-612 and SUT-451 online | myVTax | Vermont Department of Taxes |
| vt-27 | Step-by-step guide to filing the MVB-612 in myVTax | Vermont Department of Taxes |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| vt-01 | License fees | Vt. Stat. Ann. tit. 7, § 204 | |
| vt-02 | Terms of permits, licenses and certificates | Vt. Stat. Ann. tit. 7, § 205 | |
| vt-03 | Consumer shipping license | Vt. Stat. Ann. tit. 7, § 277 | |
| vt-04 | Definitions | Vt. Stat. Ann. tit. 7, § 2 | |
| vt-07 | Malt and vinous beverage tax | Vt. Stat. Ann. tit. 7, § 421 | |
| vt-08 | Licensee requirements | Vt. Stat. Ann. tit. 7, § 279 | |
| vt-10 | Sales tax filing frequency and due dates | Vt. Stat. Ann. tit. 32, § 9775 | |
| vt-13 | Common carriers | Vt. Stat. Ann. tit. 7, § 280 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| vt-05 | 6% rate | Vermont Department of Taxes, "Sales and Use Tax" | Vermont Department of Taxes |
| vt-06 | 1% local option towns and effective dates, including July 1 and October 1, 2026 additions | Vermont Department of Taxes, "Local Option Tax" | Vermont Department of Taxes |
| vt-11 | Direct ship to consumers $330 | Vermont Division of Liquor Control, Manufacturer license fees | Vermont Division of Liquor Control |
| vt-12 | Industry guidance | Wine Institute, "Vermont" direct shipping summary, updated June 24, 2025 | |
| vt-14 | Forms, filing frequency, due dates, electronic filing, returns when no tax is due | Vermont Department of Taxes, "Malt and Vinous Beverage Tax" | Vermont Department of Taxes |
| vt-16 | Online portal for applications and renewals | Vermont Division of Liquor Control, Licensing | Vermont Division of Liquor Control |
| vt-17 | March 25, 2024 | Vermont Department of Liquor and Lottery, "Department of Liquor and Lottery Encourages Licensees to Renew Ahead of April 30th Expiration" | Vermont Department of Liquor and Lottery |
| vt-18 | Twice-yearly report to Liquor Control, not the Department of Taxes | Vermont Division of Liquor Control, "Information for Direct Shippers of Malt and Wine" | Vermont Division of Liquor Control |
| vt-20 | Industry guidance | Wine Institute, "Bottle Bill: Vermont" |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Vermont chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.