June 28, 2010 |
2010-R-0267 | |
CONNECTICUT DIRECT ALCOHOL SHIPMENT LAWS | ||
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By: Duke Chen, Legislative Analyst II |
You asked for a description of Connecticut's direct alcohol shipment laws.
SUMMARY
Various laws, regulations, and policies determine who can ship alcohol to Connecticut residents.
Connecticut law allows in-state and out-of-state wineries to ship wine to Connecticut residents if they produce less than 100,000 gallons a year, hold the right transport permits, and comply with other regulatory requirements. Out-of-state wineries also need licenses from both the Department of Consumer Protection (DCP) and Department of Revenue Services (DRS), prior to shipping wine into Connecticut.
In-state package stores can deliver their alcoholic products to Connecticut residents, but out-of-state package stores cannot.
Connecticut law does not address alcohol shipments by individuals. But, federal law prohibits the United States Postal Service from shipping beer, wine, and liquor (18 U.S.C. § 1716(f)) and FedEx and UPS, by policy, do not ship alcohol sent by individuals.
WINERIES
In-state
In-state wineries that produce less than 100,000 gallons a year and have a manufacturer permit (CGS § 30-16(e)) and an in-state transporter permit (CGS § 30-19f) may ship wine directly to a Connecticut consumer.
An in-state winery selling and shipping wine directly to a consumer in this state must:
1. ensure that the shipping labels on all containers of wine shipped directly to a consumer in this state conspicuously state the following: “CONTAINS ALCOHOL− SIGNATURE OF A PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY;”
2. obtain the signature of a person who is at least 21 years old at the address prior to delivery, after requiring the signer to demonstrate his or her age by providing valid proof of identity;
3. ship no more than five gallons of wine in any 60-day period to any person in this state;
4. pay all sales and alcoholic beverage taxes and file all sales and alcoholic beverage tax returns relating to such sales;
5. report to DCP a separate and complete record of all sales and shipments to consumers in the state, on a ledger sheet or similar form which readily presents a chronological account of such winery's dealings with each consumer;
6. ship only to addresses in the state where the sale of alcoholic liquor is not prohibited by local option pursuant to section CGS § 30-9; and
7. hold an in-state transporter's permit (CGS § 30-19f) or make any such shipment through the use of a person who holds such an in-state transporter's permit.
Out-of-state
Out-of-state wineries that produce less than 100,000 gallons a year (CGS § 30-18a(a)) and have an out-of-state small winery shipper's permit for wine (CGS § 30-18a) may ship wine directly to a Connecticut consumer. Prior to delivery, the wineries also need to obtain approval from the DRS to obtain a distributor's license and pay the relevant alcohol beverage and sales taxes (CGS § 12-436).
Out-of-state wineries, when selling and shipping wine directly to a Connecticut consumer, must:
1. ensure that the shipping labels on all containers of wine shipped directly to a consumer in this state conspicuously state the following: “CONTAINS ALCOHOL−SIGNATURE OF A PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY;”
2. obtain the signature of a person who is at least 21 years old at the address prior to delivery, after requiring the signer to demonstrate his or her age by providing valid proof of identity;
3. not ship more than five gallons of wine in any 60-day period to any person in this state and not ship any wine until such winery is registered with DRS;
4. pay all sales and alcoholic beverage taxes due and file all sales and alcoholic beverage tax returns relating to such sales, with the amount of such taxes to be calculated as if the sale were in this state at the location where delivery is made;
5. report to DCP a separate and complete record of all sales and shipments to consumers in the state, on a ledger sheet or similar form which readily presents a chronological account of such winery's dealings with each consumer;
6. permit DCP and DRS, separately or jointly, to perform an audit of the winery's records upon request;
7. ship only to any addresses in the state where the sale of alcoholic liquor is not prohibited by local option;
8. hold an in-state transporter's permit (CGS § 30-19f) or make any such shipment through the use of a person who holds such an in-state transporter's permit; and
9. execute a written consent to the jurisdiction of this state, its agencies and instrumentalities and the courts of this state concerning the enforcement of this section and any related laws, rules, or regulations, including tax laws, rules or regulations (CGS § 30-18a(b)).
PACKAGE STORES
The law requires an in-state transporter's permit for the commercial transportation of any alcoholic liquor (CGS § 30-19f). But, according to DCP, Conn. Agencies Regs. § 30-6-b55(b) implicitly allows Connecticut package stores to deliver their alcoholic products to their customers without an in-state transporter permit.
The law does not allow out-of-state package stores to deliver their alcoholic products to Connecticut residents.
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