Brewer's Guide to Compliance

State by State Beer Distribution Rules

Why is it that selling beer is often harder than actually making beer? The complicated regulatory environment that governs how beverage alcohol can be sold is certainly a big reason. Each state has its own set of rules that beer distributors must follow. Many states follow similar themes or patterns in designing their legislation, but there are still 50 different variations you need to know.

We have tried to remove some of this complication so you can get get back to the parts of the job you actually enjoy. You can find a breakdown of some of the more common rules — and how each state applies them — in this guide. We hope you gain some insight into what out-of-state (OOS) breweries need to do to ensure they comply with regulations in other states.

For example, you may be located in California and know that state’s rules as well as your own IPA recipe. But now you want to start selling in Oregon, Michigan, New York and Florida. Those four states all have wacky rules for selling beer. How can you possibly know how to handle them?

Take a quick look at this guide when faced with these kinds of scenarios. You’ll get an idea of what it will take to get your beer to new markets.

When reviewing the guide, keep a couple things in mind:

  1. The rules we’ve compiled here only reflect regulations that a state would impose on a beer supplier located in a different state, looking to enter a new market. They do not include rules on setting up a production plant, or for federal or home-state compliance.
  2. This is not a definitive or complete guide. It should be used only as a starting place, to help lead you in the right direction as you expand your distribution. But not to be taken as the final word on any regulatory issue.

When you actually approach selling in a new state, be sure to consult with someone who can properly interpret how the rules apply to your individual circumstances: Your compliance team, your legal counsel, or even another brewer located in that state.

And don’t forget ShipCompliant by Sovos has many tools to help you in this process by providing an easy-to-use platform for your licensing, product registration, product management and state filing needs.

View the glossary to get familiar with the terms.

*The state specific content was last updated on 3/31/2017


ALABAMA

How is beer defined?
28-3-1(3): BEER, or MALT OR BREWED BEVERAGES. Except as otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume and not in excess of thirteen and nine-tenths percent by volume, by whatever name the same may be called.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Beer Manufacturer’s License

How much does the license cost?
$500 annually

Do I need to have money held in bond?
No

Is there a representative license?
Active representatives must register with the state, but it is not required to have a representative

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Representatives may provide samples of no more than 1 case per product, which the retailer cannot have purchased within last 6 months

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – must be delivered to distributor’s instate location

FILINGS

What’s the state’s Excise Tax?
$0.05 per 12 oz; an additional $0.01625 per 4 oz. local rate also applies

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly, list items shipped, invoice copies, prices, and sizes


Alaska

ALASKA

How is beer defined?
No special definition for “beer” or “malt” is present in Alaska’s statutes; such products are included in the general definition of “alcoholic beverage” as any product intended for human consumption with an ABV of more than 0.5%.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
None required

How much does the license cost?
n/a

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Maximum of 3 gallons, only of brands the retailer has not purchased in last 12 months

Do I need to be aware of Franchise Rules?
No

Are there Primary American Source rules on Distributor’s purchases?
Yes – supplier must certify to wholesaler they are the primary supplier

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$1.07 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No – if consigned to an Alaska wholesaler’s location outside of the state


AZ

ARIZONA

How is beer defined?
4-101(3): “Beer” means any beverage obtained by the alcoholic fermentation, infusion or decoction of barley malt, hops, or other ingredients not drinkable, or any combination of them.

Can I Self-Distribute to retailers?
Yes – holders of a 2M “Out of State Microbrewery” license, who produce no more than 1.24m gallons annually, may distribute no more than 93,000 gallons annually to Arizona retailers.

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Type 2 Producers license; a Type “2M Out of State Microbrewery” is available for breweries producing

How much does the license cost?
Type “2” $250 initial, $120 annual renewal; type “2M” – $600 intial, $370 annual renewal

Do I need to have money held in bond?
No

Is there a representative license?
Not Required to have a rep; but if active, must be registered

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Maximum of 3 gallons, only of brands the retailer has not purchased in last 12 months

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – supplier must certify to wholesaler they are the primary supplier

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – deliveries must be unloaded and remain at wholesaler’s premises for at least 24 hours

FILINGS

What’s the state’s Excise Tax?
$0.16 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly, provide invoice details on orders fulfilled


AR

ARKANSAS

How is beer defined?
Arkansas Regulations: ABCD 1-1.4 “Beer” means any fermented liquor made from malt or any substitute therefor and having an alcohol content of not in excess of five percent (5%) or less than one-half of one percent (0.5%) alcohol by weight.; 1-1.10(A) “Malt Liquor” means liquor brewed from the fermented juices of grain.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Nonresident Beer Seller’s Permit

How much does the license cost?
Depends on amount of annual distribution: if over 1,000 barrels, $2,000; if between 200 and 1,000 barrels, $1,000; if less than 200 barrels, $350

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes – a brand may be assigned only to one wholesaler, which must be indicated on brand registration form

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Maximum of 3 gallons per brand, only to a retailer who has not purchased that brand before

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – supplier must certify to wholesaler they are the primary supplier

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – must be delivered to distributor’s instate location

FILINGS

What’s the state’s Excise Tax?
Beer – $7.75 per 31-gallon barrel, or fraction; Malt – $0.02 per gallon + $0.02 per case

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly, send invoice information to the Miscellaneous Tax Section


CALIFORNIA

How is beer defined?
BPC – § 23006. “Beer” “Beer” means any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small beer, and strong beer, but does not include sake, known as Japanese rice wine. Beer aged in an empty wooden barrel previously used to contain wine or distilled spirits shall be defined exclusively as “beer” and shall not be considered a dilution or mixture of any other alcoholic beverage

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Out-of-State Beer Manufacturer’s Certification

How much does the license cost?
$69 annually

Do I need to have money held in bond?
Board of Equalization may require a tax bond, depending on its evaluation of an applicant brewery

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
Yes – if prices vary between counties, each county price must be listed separately

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
Yes – indicated with price posting

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
One bottle or can of a product may be opened on a retailer’s premises for the purpose of sampling; retailer may not have previously purchased that product

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$0.20 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly, BOE-1056


CO

COLORADO

How is beer defined?
12-46-103(1): “Fermented malt beverage” means any beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any similar product or any combination thereof in water containing not less than one-half of one percent alcohol by volume and not more than three and two-tenths percent alcohol by weight or four percent alcohol by volume; 12-47-103(19): “Malt liquors” includes beer and shall be construed to mean any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water containing more than three and two-tenths percent of alcohol by weight or four percent alcohol by volume. (Editor Note: Effective January 1, 2019, Colorado is set to remove the distinction between fermented malt beverage and malt liquors; all such products will be malt liquors, regardless of alcohol content.)

Can I Self-Distribute to retailers?
Nonresident Manufacturer License holders may solicit orders directly from Colorado retailers, but the orders must be fulfilled through an instate distributor

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Nonresident Manufacturer’s License – license is available for both product types, though cost varies

How much does the license cost?
$1950 new application fee; $150 annual for Fermented Malt Beverage licensee; $300 annual for Malt Liquor licensee

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Only distributors may supply samples

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – supplier must certify to distributor they are the primary supplier

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – deliveries must come to rest at wholesaler’s instate location

FILINGS

What’s the state’s Excise Tax?
$0.08 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No


CT

CONNECTICUT

How is beer defined?
30-1(5) “Beer” means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and hops in drinking water.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Out-of-State Shipper’s Permit

How much does the license cost?
$1,250 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
Yes – prices must be listed monthly with the DCP

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Prior approval from the DCP is required; only one brand may be sampled by a permittee at any given time, with a maximum size of 16oz; cannot sample a brand sold by the permittee within last 12 months

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – deliveries must be placed into wholesaler’s inventory at wholesaler’s warehouse

FILINGS

What’s the state’s Excise Tax?
$3 per half-barrel; $1.50 per quarter-barrel; $0.20 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly list of shipments


DC

D.C.

How is beer defined?
25-101(10) “Beer” means a fermented beverage of any name or description manufactured from malt, wholly or in part, or from any substitute for malt.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – Only one case of beer may be delivered at a time; no license, tax, or reporting requirements.

Licensing

LICENSING

What license is required?
None required

How much does the license cost?
n/a

Do I need to have money held in bond?
No

Is there a representative license?
Yes – $325 annual fee; required to deliver samples and solicit orders for vendors represented

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Licensed Solicitors may provide no more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
No

Are there Primary American Source rules on Distributor’s purchases?
Yes – D.C. distributors may only purchase products from the primary American source

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$2.79 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No


DELAWARE

How is beer defined?
4-101(5) ”Beer” means any beverage containing more than one half of 1 percent of ethyl alcohol by volume, obtained by the alcoholic fermentation of any infusion or decoction of barley malt and hops in water and includes, among other things, ale, porter, stout and other malt or brewed liquors.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Out of State Supplier

How much does the license cost?
OSL (under 200 cases sold annually): $100; OSS (unlimited annual sales): $1000; each license lasts for 2 years

Do I need to have money held in bond?
No

Is there a representative license?
Yes – $50 Representative’s License

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
2-1/4 gallon maximum of all products for tax-free samples; must be labelled as “SAMPLE FOR TASTING — NOT FOR SALE”

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – required by ruling of ABC

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be unloaded and physically stored at wholesaler’s warehouse for 72 hours minimum

FILINGS

What’s the state’s Excise Tax?
$4.85 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly Out of State Supplier Report


FLORIDA

How is beer defined?
563.01: The terms “beer” and “malt beverage” mean all brewed beverages containing malt.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
No license required; however, a supplier must register as the Primary American Source for each brand being sold in the state prior to selling that brand

How much does the license cost?
$30 per brand, renewed annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No – Florida distributors are required to submit price lists

Do I need to file my Distributor Agreements with the state?
No – Florida distributors are required to submit agreements

Do I need to file my Territory Assignments with the state?
No – Florida distributors are required to file territory assignments

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products may be delivered only to a licensed Florida manufacturer, distributor, or exporter

FILINGS

What’s the state’s Excise Tax?
$0.48 per gallon; $0.06 per pint, or fraction of, for containers smaller than a gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly 4000A-125-1


GA

GEORGIA

How is beer defined?
3-1-2(13) “Malt beverage” means any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination of such products in water, containing not more than 14 percent alcohol by volume and including ale, porter, brown, stout, lager beer, small beer, and strong beer. The term does not include sake, known as Japanese rice wine.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Brewery License

How much does the license cost?
$1000 annual fee

Do I need to have money held in bond?
$5,000 corporate bond

Is there a representative license?
Yes – Zero fee registration of salespersons

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Not permitted

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No – but if you are not the brand owner, a letter of authority is required to register brand

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be delivered to wholesaler’s warehouse

FILINGS

What’s the state’s Excise Tax?
Bulk: $10 per 31-gallon barrel; Non-Bulk: $0.045 per 12 oz., or fraction thereof

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly ATT-29


HAWAII

How is beer defined?
281-1 “Beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley or other grain, malt, and hops in water.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
None required

How much does the license cost?
n/a

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Not required — Honolulu county appreciates being notified of new products, though

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
No

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – all products must be delivered to a Hawaii wholesaler’s warehouse and held there for at least 48 hours

FILINGS

What’s the state’s Excise Tax?
Draft beer (sold in containers greater than 7 gallons): $0.54 per wine gallon; Non-Draft beer: $0.93 per wine gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No


IDAHO

How is beer defined?
23-1001(a) The word “beer” means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and/or other ingredients in drinkable water.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Approval

How much does the license cost?
$100 annual

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
Wholesalers must list prices of brands for resale

Do I need to file my Distributor Agreements with the state?
Yes – include with initial license application

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
One container, no more than 64 oz in size, of a product not currently sold by the retailer may be given for sampling purposes only; must be clearly marked as “Not for Sale – For Sampling Purposes Only”

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – wholesalers may only sell and distribute beer that has been unloaded, stored, and maintained in their warehouse

FILINGS

What’s the state’s Excise Tax?
$4.65 per barrel, or fraction thereof

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly online Certificate of Approval Report


IL

ILLINOIS

How is beer defined?
5/1-3.04 Beer “Beer” means a beverage obtained by the alcoholic fermentation of an infusion or concoction of barley, or other grain, malt and hops in water, and includes, among other things, beer, ale, stout, lager beer, porter and the like.

Can I Self-Distribute to retailers?
Yes – Nonresident Dealer licensees, who produce no more than 930,000 gallons annually, may also apply for a Class 1 Brewer’s License ($75 fee), which gives self-distribution permission

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Non-resident dealer

How much does the license cost?
$350 annually for breweries with an annual production of less than 500,000 gallons; $1500 annually for breweries with annual production of 500,000 or more gallons

Do I need to have money held in bond?
No

Is there a representative license?
It is not required to have an instate representative; but any active representatives must be registered for no fee, with brewer’s initial license application

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.231 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – RL-25 monthly to DOR


IN

INDIANA

How is beer defined?
7.1-1-3-6. “Beer” Sec. 6. Beer. The term “beer” means an alcoholic beverage obtained by the fermentation of an infusion or decoction of barley malt or other cereal and hops in water.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Beer Primary Source

How much does the license cost?
$0

Do I need to have money held in bond?
No

Is there a representative license?
Yes – at least one Salesperson must be registered in the state, fee is $20 every 2 years

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes – include with initial license application

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Max of 3 gallons per brand, only to a retailer who has not purchased that brand in previous year

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – beer must be delivered and unloaded at the wholesaler’s premises

FILINGS

What’s the state’s Excise Tax?
$0.05 per gallon, or fraction thereof

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly Primary Source Suppliers Report


IA

IOWA

How is beer defined?
123.3.7. “Beer” means any liquid capable of being used for beverage purposes made by the fermentation of an infusion in potable water of barley, malt, and hops, with or without unmalted grains or decorticated and degerminated grains or made by the fermentation of or by distillation of the fermented products of fruit, fruit extracts, or other agricultural products, containing more than one-half of one percent of alcohol by volume but not more than five percent of alcohol by weight or six and twenty-five hundredths percent of alcohol by volume but not including mixed drinks or cocktails mixed on the premises.
123.3.19. “High alcoholic content beer” means beer which contains more than five percent of alcohol by weight or six and twenty-five hundredths percent of alcohol by volume, but not more than twelve percent of alcohol by weight or fifteen percent of alcohol by volume, that is made by the fermentation of an infusion in potable water of barley, malt, and hops, with or without unmalted grains or decorticated and degerminated grains. Not more than one and five-tenths percent of the volume of a “high alcoholic content beer” may consist of alcohol derived from added flavors and other nonbeverage ingredients containing alcohol.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Brewer’s Certificate of Compliance

How much does the license cost?
$500 annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Breweries must have at least one in-state representative, listed on their license application

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Max of 3 gallons of a brand that the retailer has never purchased before

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must “come to rest” at a Iowa-based warehouse

FILINGS

What’s the state’s Excise Tax?
$5.89 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly CB-1&CB-2 Report


KS

KANSAS

How is beer defined?
41-102(c) “Beer” means a beverage, containing more than 3.2% alcohol by weight, obtained by alcoholic fermentation of an infusion or concoction of barley, or other grain, malt and hops in water and includes beer, ale, stout, lager beer, porter and similar beverages having such alcoholic content.
41-2701(a) “Cereal malt beverage” means any fermented but undistilled liquor brewed or made from malt or from a mixture of malt or malt substitute or any flavored malt beverage, as defined in K.S.A. 2016 Supp. 41-2729, and amendments thereto, but does not include any such liquor which is more than 3.2% alcohol by weight.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Supplier Permit

How much does the license cost?
$25 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Only wholesalers may supply samples

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – all products must be transported to and consigned at a KS whoelsaler’s warehouse

FILINGS

What’s the state’s Excise Tax?
$0.18 per gallon; additional 8% “Liquor Enforcement Tax” (applied at the retail level)

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly ABC-1003


KY

KENTUCKY

How is beer defined?
241.010(36) “Malt beverage” means any fermented undistilled alcoholic beverage of any name or description, manufactured from malt wholly or in part, or from any substitute for malt, and includes weak cider

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Out-of-State Malt Beverage Producer/Supplier

How much does the license cost?
$260 annually if selling less than 25,000 barrels into Kentucky per year; $1550 annually if selling 25,000 or more barrel into Kentucky per year

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Breweries must designate at least one in-state salesperson, registration costs $30 per year

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Not permitted

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be delivered to a wholesaler’s warehouse, and remain there for at least 24 hours

FILINGS

What’s the state’s Excise Tax?
$2.50 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly 73A626 Report


LOUISIANA

How is beer defined?
26:241(9) “Malt beverages” means beverages obtained by alcoholic fermentation of an infusion or by a brewing process or concoction of barley or other grain, malt, sugars, and hops in water, including among other things, ale, beer, stout, porter, and the like. Malt beverages are exclusive of all “liquors” whether they be defined as intoxicating or spirituous liquors, or as alcoholic, vinous, or malt liquors, or however otherwise defined as liquors, which are produced by distillation. (Editors note: Louisiana defines malt beverages above and at or below 6%ABV separately, but both product types are largely treated the same.)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Out of State Manufactuer/Supplier’s Permit

How much does the license cost?
$200 annually: if selling less than 1,000 cases per year; $1000 annually: if selling 1,000 cases or more per year

Do I need to have money held in bond?
No

Is there a representative license?
Yes – at least one Solicitor must be registered in Louisiana, license costs $5 annually

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be delivered and unloaded at wholesaler’s licensed premises

FILINGS

What’s the state’s Excise Tax?
$12.50 per barrel, or fraction of

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No


MAINE

How is beer defined?
28-A.2.18. “Malt liquor” means liquor produced by the fermentation of malt, wholly or partially, or from any malt substitute, which contains 1/2 of 1% of alcohol or more by volume. “Malt liquor” includes, but is not limited to, ale, beer, porter and stout. “Malt liquor” includes beverages made with malt liquor, but to which no spirits are added.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Approval

How much does the license cost?
$1000 annually, if selling over 120 gallons per year into Maine; $100 annually, if selling 120 gallons or less per year into Maine

Do I need to have money held in bond?
No

Is there a representative license?
Yes – not required to have a salesperson, but all Sales Representatives must be licensed, for $50 per year

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand; also registration with Maine Department of Environmental Protection for a bottle deposit is required

Do I need to Post Prices?
Yes

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Max of 9 gallons to a retail licensee per year; samples must be labeled as samples; taxes must be paid

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.35 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly Report of Malt Liquor Shipments


MD

MARYLAND

How is beer defined?
“1-101(c) (1) “Beer” means a brewed alcoholic beverage.
(2) “Beer” includes: (i) ale; (ii) porter; (iii) stout; (iv) hard cider that:
1. is derived primarily from apples, apple concentrate and water, pears, or pear concentrate and water; and
2. contains no other fruit product but contains at least one–half of 1% and less than 7% of alcohol by volume; and
(v) an alcoholic beverage that contains:
1. 6% or less alcohol by volume, derived primarily from the fermentation of grain, with not more than 49% of the alcoholic beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol; or
2. more than 6% alcohol by volume, derived primarily from the fermentation of grain, with not more than 1.5% of the alcoholic beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol.

Can I Self-Distribute to retailers?
Yes – Holders of a Nonresident Brewery Permit may sell up to 3,000 barrels annually to Maryland retailers.

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Nonresident Dealer Permit; Nonresident Brewery Permit

How much does the license cost?
Nonresident Dealer Permit: $200 annually;
Nonresident Brewery Permit: $50 annually, only available if producing less than 22,500 barrels annually, and only permits sale of no more than 3,000 barrels into Maryland annually

Do I need to have money held in bond?
Yes – $5,000 for Nonresident Dealer Permit; $1,000 for Nonresident Brewery Permit

Is there a representative license?
Yes – $50 Solicitor license

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Only wholesalers or licensed supplier representatives may provide samples

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – Nonresident Dealer Permittes may only sell those products they produced or import

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be delivered and unloaded at wholesaler’s licensed premises

FILINGS

What’s the state’s Excise Tax?
$0.09 per gallon; + additional 9% alcohol sales tax (applied at the retail level)

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly 323 and 324 Report


MA

MASSACHUSETTS

How is beer defined?
138-1 “Malt beverages”, all alcoholic beverages manufactured or produced by the process of brewing or fermentation of malt, with or without cereal grains or fermentable sugars, or of hops, and containing not more than twelve per cent of alcohol by weight.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Compliance

How much does the license cost?
$200: if selling less than 5,000 cases annually; $5000: if selling 5,000 cases or more annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – representatives must hold a Broker’s license for $5000 annual, plus $500 for each additional principal broker (up to 3); other Representatives may be employed, if they are a Massachusetts resident and hold both a Salesperson’s Permit and a Transportation Permit, for $200 and $150 annual fee, respectively

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
Yes

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$3.30 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly AB-10


MI

MICHIGAN

How is beer defined?
436.1105 (6) “Beer” means any beverage obtained by alcoholic fermentation of an infusion or decoction of barley, malt, hops, or other cereal in potable water.

Can I Self-Distribute to retailers?
Yes – Qualified micro brewers (having less than 1,000 barrel annual production) may sell to retailers, if distributed by an employee of the micro brewer into a territory that is not currently covered by an existing wholesaler relationship.

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Outstate Seller of Beer

How much does the license cost?
$1,000 annually

Do I need to have money held in bond?
$1,000 in Bond

Is there a representative license?
Yes – not required to have a salesperson, but all Sales Representatives must be licensed for $35

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No – an agreement must be drafted between you and your distributor, but it does not need to be submitted to the MLCC

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
One sample bottle of a product may be provided; must be properly labeled as a sample

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – no statutory requirement, but state guidelines support this

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be shipped to a licensed wholesaler’s premises

FILINGS

What’s the state’s Excise Tax?
$6.39 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly LCC-3023


MN

MINNESOTA

How is beer defined?
340A.101 15a. Low-alcohol malt liquor. “Low-alcohol malt liquor” is a fermented malt beverage containing two percent or less of alcohol by weight. Notwithstanding any law or rule to the contrary, if either; (a) the term “low alcohol” appears on the label of the beverage container; or (b) a brewer has provided written certification to the Department of Public Safety establishing an alcoholic content of two percent or less by weight; no further label shall be required on that container.
16. Malt liquor. “Malt liquor” is any beer, ale, or other beverage made from malt by fermentation and containing not less than one-half of one percent alcohol by volume.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Malt Beverage Importer’s License

How much does the license cost?
$1,600 annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – not required to have a salesperson, but representatives need to receive an id card for $35 annually

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – brands may be only registered by primary sources or their authorized agent; wholesalers may only purchase from brand registrants

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$2.40 per barrel for beer at an under 3.2%ABW; $4.60 per barrel for beer above 3.2%ABW

As an out of state supplier, am I responsible for paying Excise Taxes?
Yes

Do I need to file a report with the state on what I’ve sold?
Yes – monthly LB41, includes tax payment


MS

MISSISSIPPI

How is beer defined?
37-3-3 (d) “Beer” means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act of an alcoholic content of not more than eight percent (8%) by weight. (Editor Note: beer over 8% ABW is not legal in Mississippi for sale or consumption; even selling beer under 8%ABW is a bit of a black box, resulting in a scanty display of rules; if you plan to sell in Mississippi, we highly recommend conferring with a local expert.)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
No license is requried to sell to Mississippi wholesalers; however, ONLY licensed Mississippi wholesalers may bring beer into the state; any other business or individual who brings beer into Mississippi may be subject to fines or jail

How much does the license cost?
n/a

Do I need to have money held in bond?
No
Is there a representative license?
Not Required to have a representative; but if active, must be registered

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Not permitted

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$0.4286 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No


MO

MISSOURI

How is beer defined?
“11 CSR 70-2.010 (3) Malt liquor is any beverage manufactured from pure hops or pure barley malt or wholesome grains or cereals and wholesome yeast and pure water, containing alcohol in excess of three and two-tenths percent (3.2%) by weight and not in excess of five percent (5%) by weight.
(4) Nonintoxicating beer is any beer manufactured from pure hops and pure extracts of hops and pure barley malt or other wholesome grains or cereals, and wholesome yeast and pure water and free from all harmful substances, preservations and adulterants and having an alcoholic content of more than onehalf (1/2) of one percent (1%) by volume and not exceeding three and two-tenths percent (3.2%) by weight.
(Editor Note: malt beverages above 5%ABW are included in the definition of, and regulated as “Intoxicating liquor”; the rules listed here will apply to all beer types, though, both intoxicating and non)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
5% Beer Solicitor: cannot sell beer in excess of 5%ABW;
22% Solicitor: able to sell all beverage alcohol products up to 22%ABW

How much does the license cost?
5% Solicitor: $50 annually; 22% Solicitor: $100 annually

Do I need to have money held in bond?
Yes – no less than $1000 or not more than $100,000, depending on estimated amount of liquor sold

Is there a representative license?
Yes – not required to have a salesperson, but representatives must be registered with state for no cost

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Wholesalers only may provide retailers with samples; only of brands the retailer has not purchased before in containers less than 72 oz; taxes must be paid

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – labels may only be registered by Primary Source, wholesalers may only purchase from label registrants

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.06 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
Yes

Do I need to file a report with the state on what I’ve sold?
Yes – monthly eFile report; taxes to be paid

MT

MONTANA

How is beer defined?
“16-1-106. (5) (a) ””Beer”” means:
(i) a malt beverage containing not more than 8.75% of alcohol by volume; or
(ii) an alcoholic beverage containing not more than 14% alcohol by volume:
(A) that is made by the alcoholic fermentation of an infusion or decoction, or a combination of both, in potable brewing water, of malted cereal grain; and
(B) in which the sugars used for fermentation of the alcoholic beverage are at least 75% derived from malted cereal grain measured as a percentage of the total dry weight of the fermentable ingredients.
(b) The term does not include a caffeinated or stimulant-enhanced malt beverage.”

Can I Self-Distribute to retailers?
Yes – breweries, both in and out of Montana, that produce less than 60,000 barrels a year, may sell and deliver to Montana retailers, but only using their own equipment and vehicles

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Foreign Brewer or Importer

How much does the license cost?
$500 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Samples to retailers are permitted

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be shipped to and unloaded at wholesaler’s warehouse

FILINGS

What’s the state’s Excise Tax?
Based on brewer’s annual production (or wholesaler’s annual distribution): up to 5,000 barrels: 1.30 per barrel; 5,000-10,000 barrels: 2.30 per barrel; over 10,000 barrels: $4.30 per barrel; as of October 1, 2017, Montana has removed the special tax rate for production between 10,000 and 20,000 barrels.

As an out of state supplier, am I responsible for paying Excise Taxes?
No – unless you engage in sales directly to retailers

Do I need to file a report with the state on what I’ve sold?
Yes – monthly BSM report


NE

NEBRASKA

How is beer defined?
53-103.03 Beer means a beverage obtained by alcoholic fermentation of an infusion or concoction of barley or other grain, malt, and hops in water and includes, but is not limited to, beer, ale, stout, lager beer, porter, near beer, flavored malt beverage, and hard cider.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – a Shipping License is available for $500 annually, permitting sales directly to Nebraska residents shipped through common carriers; special labeling, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
Class T Beer Shipper’s License

How much does the license cost?
$1000 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No – but Nebraska wholesalers do submit agreements to the LCC

Do I need to file my Territory Assignments with the state?
No – but Nebraska wholesalers do submit territories to the LCC

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Permitted; must be delivered through a wholesaler and taxes must be paid

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products must be shipped to and unloaded at wholesaler’s warehouse

FILINGS

What’s the state’s Excise Tax?
$0.31 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly 35-1099 return


NV

NEVADA

How is beer defined?
369.010 As used in this chapter, “beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Compliance

How much does the license cost?
$50 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – the wholesaler may only purchase brands from that manufacturer who owns those brands and designates the wholesaler with distribution rights

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – products can only be delivered to a wholesaler

FILINGS

What’s the state’s Excise Tax?
$0.16 per gallon, or fraction thereof

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly LTD-04 return


NH

NEW HAMPSHIRE

How is beer defined?
175:1 VII. “Beer” means beer, specialty beer as defined by RSA 175:1, LXIV-a, lager beer, ale, porter and similar fermented malt beverages.
LXIV-a. “Specialty beer” means any beer as defined in RSA 175:1, VII intended for human consumption as a beverage, having an alcohol content greater than 6 percent but not more than 12 percent by volume at 60 degrees Fahrenheit. Specialty beer shall possess the character and flavor of a beer and may contain added ingredients such as, but not limited to, molasses, maple syrup, honey, spices, herbs, fruits, nuts, chocolate, vanilla, or other nonbeverage ingredients. Specialty beer shall not include a caffeinated or stimulant-enhanced malt beverage or flavor. The commission may approve any specialty beer greater than 12 percent alcohol by volume at 60 degrees Fahrenheit. The commission may approve any specialty beer as liquor as defined by RSA 175:1, XLII and shall establish rules for a listing procedure.

Can I Self-Distribute to retailers?
Yes – Holders of a Beverage Vendor License who produce no more than 15,000 barrels annually may self-distribute no more than 5,000 barrels annually to New Hampshire retailers

Can I ship Direct to consumers?
Yes – A Direct Shipping Permit is available, permitting sales directly to New Hampshire residents shipped through common carriers; licensing, labeling, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
Beverage Vendor License

How much does the license cost?
Limited sales (less than 200 barrels annually): $720 annually; Unlimited Sales: $1920 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than one six-pack per retailer

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – New Hampshire wholesalers may only accept products from the beverage vendor who has registered those labels, unless such sale is accompanied by authorizing documentation

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.30 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly 258/334 report


NJ

NEW JERSEY

How is beer defined?
33:1-1. b. “Alcoholic beverage.” Any fluid or solid capable of being converted into a fluid, suitable for human consumption, and having an alcohol content of more than one-half of one per centum (1/2 of 1%) by volume, including alcohol, beer, lager beer, ale, porter

Can I Self-Distribute to retailers?
Yes – holding a Wholesaler license grants rights to distribute products as a wholesaler (sales to other wholesalers and retailers permitted)

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Not required if consigning products to NJ wholesaler outside of New Jersey; if personally importing products into New Jersey, a Wholesale license is required

How much does the license cost?
Limited Wholesale License (allows distribution of beer and wine): $1,875 annually; Plenary Wholesale (allows distribution of all products): $8,750 annually

Do I need to have money held in bond?
Yes – corporate tax bond of an amount no greater than 3-times the greatest tax amount on sales during a bi-monthly period in previous 12 months; can never be less than $1,000 or greater than $1,000,000

Is there a representative license?
Yes – Solicitor’s Permit of $25 annually

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – brand owner or authorized agent must register brands being sold in New Jersey

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes – with brand registration

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
A separate sampling permit is required; then wholesalers may distribute clearly labeled samples through their New Jersey solicitors; records must be maintained

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – sales to New Jersey retailers must come from the in-state warehouse of a licensed Wholesaler (so if an OOS brewer holds a Wholesale license, they must have a New Jersey warehouse, unless all their sales will go to New Jersey wholesalers); products must remain in the warehouse for at least 24 hours

FILINGS

What’s the state’s Excise Tax?
$0.12 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
Yes – excise taxes are paid by first owner of product in New Jersey; if licensed as a Wholesaler, this includes an OOS brewer

Do I need to file a report with the state on what I’ve sold?
Yes – Bi-monthly R-2 Wholesaler Excise Tax Report — includes tax remittance


NM

NEW MEXICO

How is beer defined?
60-3A-3. B. “beer” means an alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt and hops or other cereals in water, and includes porter, beer, ale and stout

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Nonresident Liquor License

How much does the license cost?
Price depends on annual billing for products sold into New Mexico; ranges from $300, for annual billing of $50,000 or less, up to $10,500 for annual billing of more than $3M; licenses last for 3 year

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – goods may be shipped only to New Mexico wholesalers, and must be unloaded at their facility and come into their inventory

FILINGS

What’s the state’s Excise Tax?
$0.42 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly submission of invoices of sales to New Mexico wholesalers


NY

NEW YORK

How is beer defined?
ABC 1-3-3. “Beer” means and includes any fermented beverages of any name or description manufactured from malt, wholly or in part, or from any substitute therefor.

Can I Self-Distribute to retailers?
Yes – holding a Wholesaler license grants rights to distribute products as a Wholesaler (sales to other wholesalers and retailers permitted)

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Not required if supplier does not solicit orders from New York wholesalers, and consigns goods outside of the state; if directly importing products for distribution to retailers or wholesalers in New York, a Wholesale license is required; alternatively, an OOS supplier can get a Negotiator’s Annual Permit, which allows them to establish an operating relationship with a New York wholesaler (i.e. solicit orders in New York); the wholesaler then takes complete control of the authorized brands for licensing, tax, distribution, and reporting purposes

How much does the license cost?
$800 annually for a Wholesaler license, must maintain a New York office; Negotiator’s Permit: $200 annually ($620 for 3-year period, includes $20 application fee)

Do I need to have money held in bond?
Yes – $10,000

Is there a representative license?
Yes – Solicitor’s Permit for $98 for 3-year term

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – brand; done by licensed Wholesaler

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than two containers, of a maximum size of 750mL, of a brand the retailer has not purchased in previous 12 months

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$0.14 per gallon; NYC imposes an additional $0.12 per gallon on beer sold in the city

As an out of state supplier, am I responsible for paying Excise Taxes?
Yes – if licensed as a New York Wholesaler

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly M-50, submitted only by licensed Wholesalers; includes tax payments

NC

NORTH CAROLINA

How is beer defined?
18B-101. (9) “Malt beverage” means beer, lager, malt liquor, ale, porter, and any other brewed or fermented beverage except unfortified or fortified wine as defined by this Chapter, containing at least one-half of one percent (0.5%), and not more than fifteen percent (15%), alcohol by volume. Any malt beverage containing more than six percent (6%) alcohol by volume shall bear a label clearly indicating the alcohol content of the malt beverage.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Nonresident Malt Beverage Vendor

How much does the license cost?
$100 annually

Do I need to have money held in bond?
Not required, but based on circumstances, the NC commission may require a Nonresident vendor to furnish a bond of no more than $2000

Is there a representative license?
Yes – Vendor Representative Permit $50 annually

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Max of 3 gallons per brand per retailer, only of brand the retailer has not purchased in previous calendar year

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.6171 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly B-C-715


ND

NORTH DAKOTA

How is beer defined?
5-01-01. 3. “Beer” means any malt beverage containing one-half of one percent or more of alcohol by volume.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – A Direct Shipper License is available for $50 annually, permitting sales of beer directly to North Dakota residents, shipped through common carriers; licensing, labeling, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
Beverage Supplier License

How much does the license cost?
$0; must be renewed annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
No – but territory exclusive designations must be negotiated and made available to the state on request

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
Sold in bulk: $0.08 per gallon; sold in bottles and cans: $0.16 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly Schedule C Supplier Report


OH

OHIO

How is beer defined?
4301.01. (2) “Beer” includes all beverages brewed or fermented wholly or in part from malt products and containing one-half of one per cent or more of alcohol by volume. (Editor Note: ABV cap removed in 2016.)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – A separate type “S” Direct Shipper license is available for $25 annually to holders of a Supplier license, permitting sales of beer directly to Ohio residents, shipped through licensed common carriers; licensing, age verification, labeling, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
“S-1” Beer Supplier

How much does the license cost?
$300 annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Solicitor’s Registration Card for $50, lasts for 2 years; required for conducting tasting and providing samples

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Maximum of 750mL size for containers; must be clearly marked as samples; can only be provided by holders of a Solicitor’s Registration Card

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.18 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
Yes – monthly

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly or Quarterly ALC-83; includes tax payment


OK

OKLAHOMA

How is beer defined?
37.605(5). “Beer” means any beverage containing more than three and two-tenths percent (3.2%) of alcohol by weight and obtained by the alcoholic fermentation of an infusion or decoction of barley, or other grain, malt or similar products. “Beer” may or may not contain hops or other vegetable products. “Beer” includes, among other things, beer, ale, stout, lager beer, porter and other malt or brewed liquors, but does not include sake, known as Japanese rice wine (Editor Note: Low-point beer (below 3.2%ABW) is sold and regulated differently than “Beer”; Oklahoma citizens voted in 2016 to remove the distinction between Beer and Low-Point Beer, effective in 2018.)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Non-resident Seller’s License

How much does the license cost?
$750 plus a $2,500 surcharge for a total of $3,2500 due annually

Do I need to have money held in bond?
Yes – tax bond equal to estimated amount of tax liability for 3 months, not less than $1,000

Is there a representative license?
Yes – Manufacturer’s Agent License for $55 per year

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand; $200 per brand

Do I need to Post Prices?
Yes

Do I need to file my Distributor Agreements with the state?
No – but a written agreement must be created, and is subject to inspection by ABLE on demand

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes – but only for beer at or below 3.2%ABW, with annual distribution above 300,000 gallons

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$12.50 per barrel; for low-point beer: $11.25 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly report of shipments


OR

OREGON

How is beer defined?
“471.001 (6)(a) “Malt beverage” means an alcoholic beverage obtained by the fermentation of grain that contains not more than 14 percent alcohol by volume.
(b) “Malt beverage” includes:
(A) Beer, ale, porter, stout and similar alcoholic beverages containing not more than 14 percent alcohol by volume;
(B) Malt beverages containing six percent or less alcohol by volume and that contain at least 51 percent alcohol by volume obtained by the fermentation of grain, as long as not more than 49 percent of the beverage’s overall alcohol content is obtained from flavors and other added nonbeverage ingredients containing alcohol; and
(C) Malt beverages containing more than six percent alcohol by volume that derive not more than 1.5 percent of the beverage’s overall alcohol content by volume from flavors and other added nonbeverage ingredients containing alcohol.
(c) “Malt beverage” does not include cider or an alcoholic beverage obtained primarily by fermentation of rice, such as sake.”

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – A Direct Shipper Permit is available for $50 annually, permitting sales of beer directly to Oregon residents, shipped through common carriers; however, only applies to breweries located in states that permit direct sales of beer to their residents; licensing, labeling, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
Certificate of Approval

How much does the license cost?
$175 every 5 years

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Maximum of 1 gallon per brand; must be clearly labeled as a sample

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$2.60 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly CERA Report


PA

PENNSYLVANIA

How is beer defined?
47 PS 1-102. “Malt or Brewed Beverages” shall mean any beer, lager beer, ale, porter or similar fermented malt beverage containing one-half of one per centum or more of alcohol by volume, by whatever name such beverage may be called, and shall mean alcoholic cider and mead.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
No specific license is required; however, sales may only be made to licensed Importers or Importing Distributors, who can only be Pennsylvania residents; OOS manufacturers must notify the PLCB of their distribution relationships, and receive an LID number for reporting, which is assigned upon first registering a label with the PLCB

How much does the license cost?
n/a

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Permitted; must comply with regulations including labeling and representative requirements

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – Pennsylvania wholesalers may only purchase from OOS suppliers when they have been authorized to do so

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.08 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly REV-1052 Report


RI

RHODE ISLAND

How is beer defined?
3-1-1. (11) “Malt beverage” means any beverage that is usually produced at breweries, as distinguished from distilleries.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Compliance and Affirmation

How much does the license cost?
No fee with license; however, license is granted with brand registrations, which costs $40 per brand annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Agent’s license, $50 annually paid by agent

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$3.00 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – monthly list of invoices must be filed


SC

SOUTH CAROLINA

How is beer defined?
“61-4-10. The following are declared to be nonalcoholic and nonintoxicating beverages:
(1) all beers, ales, porters, and other similar malt or fermented beverages containing not in excess of five percent of alcohol by weight;
(2) all beers, ales, porters, and other similar malt or fermented beverages containing more than five percent but less than fourteen percent of alcohol by weight that are manufactured, distributed, or sold in containers of six and one-half ounces or more or the metric equivalent
(Editor Note: Being “nonalcoholic and nonintoxicating” merely means beers are treated and regulated differently than “alcoholic and intoxicating” wines and spirits.)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Registration as a Beer Producer or Importer

How much does the license cost?
$400 every 2 years

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.006 per oz — translates to $0.768 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly L-BW-I-1 Report


SD

SOUTH DAKOTA

How is beer defined?
35-1-1. (8) “Malt beverage,” a beverage made by the alcoholic fermentation of an infusion or decoction, or combination of both, in potable brewing water, of malted barley with hops, or their parts, or their products, and with or without other malted cereals, and with or without the addition of unmalted or prepared cereals, other carbohydrates or products prepared therefrom, and with or without the addition of carbon dioxide, and with or without other wholesome products suitable for human consumption containing not less than one-half of one percent of alcohol by weight;

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
No license required; however, all products must be registered with the state prior to sale, at $25 per label, renewed annually; for registrations, the state will assign a “BR” number used for all interactions with the state alcohol division

How much does the license cost?
n/a

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No

Do I need to file my Territory Assignments with the state?
Yes – does not have to be submitted to state, but Suppliers must arrange authorized territories with their Wholesalers and cannot contract with other Wholesalers to distribute in the same territory

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$8.50 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly 0890 Brewers report


TN

TENNESSEE

How is beer defined?
“57-3-101.(8) “”High alcohol content beer”” means an alcoholic beverage which is beer, ale or other malt beverage having an alcoholic content of more than eight percent (8%) by weight and not more than twenty percent (20%) by weight, except wine as defined in ง 57-3-101, that is brewed, regulated, distributed or sold pursuant to chapter 3 of this title; provided, that no more than forty-nine percent (49%) of the overall alcoholic content of such beverage may be derived from the addition of flavors and other nonbeverage ingredients containing alcohol.
57-5-101.(3)(b) “”beer”” means beer, ale or other malt beverages, or any other beverages having an alcoholic content of not more than eight percent (8%) by weight, except wine as defined in § 57-3-101; provided, however, that no more than forty-nine percent (49%) of the overall alcoholic content of such beverage may be derived from the addition of flavors and other nonbeverage ingredients containing alcohol.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Non-resident Seller’s License

How much does the license cost?
$150 if selling less than 100 cases annually to Tennessee; $250 annually for unlimited sales

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Representatives of suppliers must receive a Suppliers Representative Permit, for a $50 annual fee

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
For High Alcohol Content Beer, no more than 1-1.75mL per brand per retailer, only of brands the retailer has not purchased in previous 12 months

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
Low-point beer: $4.29 per barrel; High alcoholic content beer: $1.21 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – High Content Beer suppliers must send in monthly copies of invoices


TX

TEXAS

How is beer defined?
“(12) “”Ale”” or “”malt liquor”” means a malt beverage containing more than four percent of alcohol by weight;
(15) “”Beer”” means a malt beverage containing one-half of one percent or more of alcohol by volume and not more than four percent of alcohol by weight.”

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Nonresident Brewer’s Permit allows sales of ale and malt liquor; Nonresident Manufacturer’s Permit allows sales of beer

How much does the license cost?
Nonresident Brewer’s Permit: $3,376 for a two-year license; Nonresident Manufacturer’s Permit: $2,076 for a two-year license

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Agent’s Permit, $114 for two-year permit, paid by agent

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Wholesalers only may provide retailers with samples; only of 1-six pack of brands the retailer has not purchased before

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
Beer: $6.00 per barrel; Ale and Malt Liquor: $6.138 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly C-231 Nonresident Manufacturer Report (for both Beer and Ale/Malt Liquor)


UT

UTAH

How is beer defined?
“32B-1-102.
(8) (a) Subject to Subsection (8)(d), “beer” means a product that:
(i) contains at least .5% of alcohol by volume, but not more than 4% of alcohol by volume or 3.2% by weight; and
(ii) is obtained by fermentation, infusion, or decoction of malted grain.
(b) “Beer” may or may not contain hops or other vegetable products.
(c) “Beer” includes a product that:
(i) contains alcohol in the percentages described in Subsection (8)(a); and
(ii) is referred to as:
(A) beer;
(B) ale;
(C) porter;
(D) stout;
(E) lager; or
(F) a malt or malted beverage.
(d) “Beer” does not include a flavored malt beverage.
(45) (a) “Heavy beer” means a product that:
(i) contains more than 4% alcohol by volume; and
(ii) is obtained by fermentation, infusion, or decoction of malted grain.
(b) “Heavy beer” is considered liquor for the purposes of this title.
(Editor Note: In Utah, “heavy beer” with an ABV of more than 4% can only be sold through the state Control Board; the rules listed here only apply to low-point beer”)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Certificate of Approval

How much does the license cost?
$300 annually

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Brand

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any beer brand, only brands which the retailer has not purchased in previous 12 months

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$12.80 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly TC-730 Report of sales to Distributors


VT

VERMONT

How is beer defined?
7-1.(14) “Malt beverages”: all fermented beverages of any name or description manufactured for sale from malt, wholly or in part, or from any substitute therefor, known as beer, porter, ale, and stout, containing not less than one percent nor more than 16 percent of alcohol by volume at 60 degrees Fahrenheit. However, if such a beverage has an alcohol content of more than six percent and has a terminal specific gravity of less than 1.009, it shall be deemed to be a spirit and not a malt beverage. The holder of the certificate of approval or the manufacturer shall certify to the Liquor Control Board the terminal specific gravity of the beverage when the alcohol content is more than six percent.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – A Direct Shipper License is available for $300 annually, permitting sales of beer directly to Vermont residents, shipped through common carriers; licensing, age verification, labeling, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
Certificate of Approval

How much does the license cost?
$2,485 annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – Solicitor’s Permit for $65 annually

Registrations

REGISTRATIONS

Do I need to register products first?
No – but registration with the Department of Environmental Conservation for a bottle deposit label is required

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes – must indicated Vermont wholesalers when applying for Certificate of Approval permit

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Only wholesalers may provide samples to retail staff, only at request of retailer

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – implied by statutory language

FILINGS

What’s the state’s Excise Tax?
6% ABV and under: $0.265 per gallon; over 6%ABV: $0.55 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
No – Reporting and Tax Remittance done solely by Vermont Wholesaler


VA

VIRGINIA

How is beer defined?
4.1-100. “Beer” means any alcoholic beverage obtained by the fermentation of an infusion or decoction of barley, malt, and hops or of any similar products in drinkable water and containing one-half of one percent or more of alcohol by volume.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
Yes – A Beer Shipper’s License is available for $95 annually, permitting the sale of beer directly to Virginia residents, shipped through common carriers; licensing, labeling, age verification, reporting, and tax payment rules apply

Licensing

LICENSING

What license is required?
Beer Importer’s License

How much does the license cost?
$370 annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – not required to have a representative, but Solicitors Permits are available to authorize representatives, at $165 per year; alternatively a Tasting-only Solicitor permit is $50 annually

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
Yes

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Only licensed representatives may provide samples of no more than 52oz, which are properly labeled as samples

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$0.2565 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly 805-71 Report


WA

WASHINGTON

How is beer defined?
66.04.010. (3) “Beer” means any malt beverage, flavored malt beverage, or malt liquor as these terms are defined in this chapter.
20) “Flavored malt beverage” means:
(a) A malt beverage containing six percent or less alcohol by volume to which flavoring or other added nonbeverage ingredients are added that contain distilled spirits of not more than forty-nine percent of the beverage’s overall alcohol content; or
(b) A malt beverage containing more than six percent alcohol by volume to which flavoring or other added nonbeverage ingredients are added that contain distilled spirits of not more than one and one-half percent of the beverage’s overall alcohol content.
(26) “Malt beverage” or “malt liquor” means any beverage such as beer, ale, lager beer, stout, and porter obtained by the alcoholic fermentation of an infusion or decoction of pure hops, or pure extract of hops and pure barley malt or other wholesome grain or cereal in pure water containing not more than eight percent of alcohol by weight, and not less than one-half of one percent of alcohol by volume. For the purposes of this title, any such beverage containing more than eight percent of alcohol by weight shall be referred to as “strong beer.” (Editor Note: “Strong beer” requires a statement of alcoholic content on the label.)

Can I Self-Distribute to retailers?
Yes – for an additional $100 annually, a COA holder may apply to also sell and ship directly to licensed Washington retailers

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Beer Certificate of Approval

How much does the license cost?
$213 annually

Do I need to have money held in bond?
No

Is there a representative license?
Yes – not required to have a representative, but if active, they must receive an Agent license for $27 annually; allows for receipt of orders and delivery of samples to retailers

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
No

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Permitted; taxes must be paid on samples provided for purposes of negotiating sales

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes – imports of beer into Washington can only come from holders of a COA or their authorized seller

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$8.08 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly LIQ-308 COA holder report; or LIQ-319 Beer Representative Report


WV

WEST VIRGINIA

How is beer defined?
11-16-3(5). “Nonintoxicating beer” means all cereal malt beverages or products of the brewing industry commonly referred to as beer, lager beer, ale and all other mixtures and preparations produced by the brewing industry, including malt coolers and nonintoxicating craft beers containing at least one half of one percent alcohol by volume, but not more than nine and six-tenths of alcohol by weight, or twelve percent by volume, whichever is greater, all of which are hereby declared to be nonintoxicating and the word “liquor” as used in chapter sixty of this code shall be not construed to include or embrace nonintoxicating beer nor any of the beverages, products, mixtures or preparations included within this definition.” (Editor Note: malt beverages above 12%ABV is defined and regulated as a “liquor”; rules stated here only apply to “Nonintoxicating beer.”)

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Brewer/Importer License

How much does the license cost?
$1,500 annually

Do I need to have money held in bond?
Yes – $25,000 in bond

Is there a representative license?
Yes – not required, but representatives that are active must receive an Agent license fo $50 annually

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – Label

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Only wholesalers can provide any products to retailers

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes

FILINGS

What’s the state’s Excise Tax?
$5.50 per barrel

As an out of state supplier, am I responsible for paying Excise Taxes?
No – normally the West Virginia distributor, who is the first consignee of beer produced out of the state pays taxes; except the tax commissioner can require an out of state producer to report and pay taxes on behalf of its distributor

Do I need to file a report with the state on what I’ve sold?
Yes – BRW-01 Return


WI

WISCONSIN

How is beer defined?
125.02. (6) “Fermented malt beverages” means any beverage made by the alcohol fermentation of an infusion in potable water of barley malt and hops, with or without unmalted grains or decorticated and degerminated grains or sugar containing 0.5 percent or more of alcohol by volume.

Can I Self-Distribute to retailers?
Yes – licensed OOS brewers who produce 300,000 or less total barrels annually may sell and ship directly to Wisconsin retailers upon registration with the state, and compliance with rules for Wisconsin wholesalers

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
Out-of-State Shipper’s Permit – Beer

How much does the license cost?
No cost, but must be renewed biennially

Do I need to have money held in bond?
Yes – an amount equal to twice the estimated maximum monthly tax liabilty, of not less than $1,000 but not more than $100,000, must be held in security

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
No

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
No – your Wisconsin wholesaler is to provide the state with notice of authority to distribute products

Do I need to file my Territory Assignments with the state?
No – your Wisconsin Wholesaler is to provide Territory information along with authorization notice

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
Not permitted

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
Yes

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
Yes – all beer sold to Wisconsin wholesalers must be delivered to and unloaded at the wholesaler’s warehouse

FILINGS

What’s the state’s Excise Tax?
$2 per barrel; brewers who produce less than 300,000 total barrels annually are eligible for a $1 credit on every barrel for the first 50,000 barrels subject to the beer excise tax

As an out of state supplier, am I responsible for paying Excise Taxes?
Yes

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly BT-104, includes tax payment


WY

WYOMING

How is beer defined?
12-1-101. (x) “Malt beverage” means any fluid, substance or compound intended for beverage purposes manufactured from malt, wholly or in part, or from any substitute therefor, containing at least one-half of one percent (.5%) of alcohol by volume.

Can I Self-Distribute to retailers?
No

Can I ship Direct to consumers?
No

Licensing

LICENSING

What license is required?
No license required; however sales may only be made to licensed Wyoming wholesalers

How much does the license cost?
n/a

Do I need to have money held in bond?
No

Is there a representative license?
No

Registrations

REGISTRATIONS

Do I need to register products first?
Yes – no formal requirement, but state requests copies of COLAs of beer being sold to Wyoming wholesalers

Do I need to Post Prices?
No

Do I need to file my Distributor Agreements with the state?
Yes

Do I need to file my Territory Assignments with the state?
Yes

Distributor Relationships

DISTRIBUTION PROCESS

How can I get samples of products to retailers?
No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month

Do I need to be aware of Franchise Rules?
Yes

Are there Primary American Source rules on Distributor’s purchases?
No

Do I need to make sure my beer comes to Rest at the wholesalers warehouse?
No

FILINGS

What’s the state’s Excise Tax?
$0.19 per gallon

As an out of state supplier, am I responsible for paying Excise Taxes?
No

Do I need to file a report with the state on what I’ve sold?
Yes – Monthly report of shipments