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Division of Taxation

Out-of-State Direct Ship Wine Sales to Consumers

New Jersey law allows for out-of-State wineries to sell wine directly to consumers in New Jersey. If you plan to direct ship wine to New Jersey consumers, you must register your business with the New Jersey Division of Revenue and Enterprise Services (DORES). You must also collect applicable State taxes from your New Jersey customers, and remit it to the Division of Taxation.

Out-of-State Winery License

Out-of-State winery licenses are issued by the New Jersey Division of Alcoholic Beverage Control (ABC). Holders of out-of-State winery licenses are subject to the tax clearance and licensing provisions set within the law.

Posting Bond

If you are applying for an out-of-State winery license, you are required to post a bond with the Director of the Division of Taxation. Your bonding company must complete a Beverage Tax Bond form. We will then notify you of the exact amount of the bond required to be posted. You must post the bond before we issue a license.

The amount of the bond may be increased or reduced at any time and is subject to the limitations provided in the law.

We may require a bond in the amount no greater than three times the tax on the greatest amount of alcoholic beverages handled during a bimonthly period of the previous 12-month period. The total amount of the bond required to be filed may never exceed $1 million, nor can it be less than $1,000.00.

In determining the bond amount, we will take into account any information which would establish your financial responsibility. If you have never before engaged in business in New Jersey as a licensee, we may perform an investigation and fix the amount of the bond on any information obtained.


You are required to file Winery Manufacturer’s Tax Sales Report (Form R-1-W) bi-monthly.

In addition, the total gallons of all wine sales directly shipped to New Jersey consumers must be reported on Beverage Tax Schedule (Form R-7, Schedule D-W). A complete itemized list of all consumers is not required when filing the return. However, you must maintain a complete list for a minimum of three years and it must be made available upon request.

Applicable Laws and Rules

P.L.2011, c.207, New Jersey Uniform Tax Procedure Law, R.S.54:48-1 et seq. and section 5 of P.L. 2004, c.58 (C.54:50-26.3), N.J.A.C. 18:3-5.2.

Last Updated: Monday, 02/14/22