Type of alcohol and if a licence or permit is required: Del. Code Ann. tit. 4, §526 Wine or beer; Requires drop shipping license. Direct shippers must deliver wine and beer by regular carrier to a Delaware wholesaler, who in turn delivers the shipment to an off-premises retail licensee in Delaware. The retail licence holder must then deliver the wine or beer to the resident in accordance with this Division and the Commissioner`s rules. Maximum shipping quantity: The total quantity of sparkling wine or still wine purchased by the resident in a calendar year must not exceed 60,750 millilitre bottles per calendar year. The total quantity of beer purchased by the resident in a calendar year cannot exceed 6 cases of 12-ounce bottles or equivalent. Direct Shipping License or Authorization: Del. Code Ann. tit. (b) A person who is licensed in his or her country of residence as a producer, importer, wholesaler or licensee of liquor and who is legally authorized to ship liquor from the State may apply to the Commissioner for a drop shipment licence.
Only a person holding a drop shipper license can accept an order to purchase sparkling wine, still wine and/or beer from a person residing in Delaware. The licence fee for a direct shipper is determined by the Commissioner. The amount of the fee must be close to the costs necessary to cover the expenses related to this section and reasonably reflect the costs necessary to cover the services and activities of the Commissioner related to this section. (c) All persons authorized under this Section to supply wine and beer shall pay tax on all wines and beers sold to residents of that State at the rates fixed in Article 581 (d) of this Title. Taxes imposed under section 581(d) of this Title shall, to the extent practicable, be collected from the direct shipper in the manner determined by the Commissioner. If, for any reason, the direct shipper who first handles the taxable beer and wine to be shipped to Delaware has escaped payment of the taxes, such taxes are levied on any person in whose hands the taxable beer and wine are located. However, there may be no duplication under any circumstances. (d) Direct shippers must provide the Commissioner with invoices for each shipment showing the retail price of the product, the quantity shipped, the name and address of the customer and the tax collected and paid to the Crown. These representations must be submitted quarterly and received by the Commissioner by March 10, June, September and December.
Direct shippers keep records for at least 3 years. e) Under no circumstances may wine or beer be shipped directly to the resident.