Compliant Bootlegger · All wholesale states · DTC tool
Delaware Wholesale Distribution Reference
Three-tier distribution reference for out-of-state suppliers of wine, beer, spirits and cider. General information, not legal advice. Confirm current requirements with state authorities. Listed agency fees are not Compliant Bootlegger service fees.
Delaware — wine
Distribution overview
- Control-state restrictions
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Self-distribution to retailers
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Licensing
- Supplier license / registration
- Out-of-State Supplier License
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- $100 if “limited” (shipping 200 or less cases annually); $1000 if “unlimited” (shipping more than 200 cases per year)
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Bond requirement
- Not reported by source; confirm with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Sales representative requirements
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Product & territory registrations
- Product / label registration
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Price posting
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing territory assignments
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Exclusive territory / brand rules
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Distributor relationships
- Retailer samples
- 3 gallon maximum of all products for tax-free samples; must be labelled as “SAMPLE FOR TASTING — NOT FOR SALE”
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Franchise restrictions
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Primary-source purchasing rules
- Yes – required by ruling of ABC
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes – products must be unloaded and physically stored at wholesaler’s warehouse for 18 hours minimum
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- $1.63 per gallon
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier excise-tax responsibility
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier reporting
- Yes — Supplier Report
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Delaware — beer
Distribution overview
- Control-state restrictions
- Not reported by source; confirm with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Self-distribution to retailers
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Licensing
- Supplier license / registration
- Out of State Supplier
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- OSL (under 200 cases sold annually): $100; OSS (unlimited annual sales): $1000; each license lasts for 2 years
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Bond requirement
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Sales representative requirements
- Yes – $50 Representative’s License
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Product & territory registrations
- Product / label registration
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Price posting
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing territory assignments
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Exclusive territory / brand rules
- Not reported by source; confirm with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Distributor relationships
- Retailer samples
- 2-1/4 gallon maximum of all products for tax-free samples; must be labelled as “SAMPLE FOR TASTING — NOT FOR SALE”
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Franchise restrictions
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Primary-source purchasing rules
- Yes – required by ruling of ABC
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes – products must be unloaded and physically stored at wholesaler’s warehouse for 72 hours minimum
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- $8.15 per barrel
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier excise-tax responsibility
- No
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier reporting
- Yes – monthly Out of State Supplier Report
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Delaware — spirits
Distribution overview
- Control-state restrictions
- No, Delaware is not a control state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Self-distribution to retailers
- No, an out-of-state spirits manufacturer may not self-distribute to retailers in Delaware.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Licensing
- Supplier license / registration
- Delaware requires an out-of-state Supplier License for out-of-state suppliers to sell to in-state wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- Delaware charges $100 for its out-of-state supplier license if "limited" (shipping 200 or less cases annually) and $1,000 if "unlimited" (shipping more than 200 cases per year).
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Bond requirement
- No, you do not need money held in bond to obtain a license in Delaware.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Sales representative requirements
- Yes, Delaware requires suppliers have an in-state representative.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Product & territory registrations
- Product / label registration
- No, Delaware does not require product brand/labels to be registered before they can be sold to in-state wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Price posting
- No, Delaware does not require price posting.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- Yes, Delaware requires Distributor Agreements to be filed with state regulators.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing territory assignments
- No, Delaware does not require territory assignments to be filed with state regulators.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Exclusive territory / brand rules
- No, Delaware does not have rules on the exclusivity of territory or brand assignments between suppliers and their wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Distributor relationships
- Retailer samples
- In Delaware, spirits suppliers may provide samples up to a 3 gallon maximum of all products for tax-free samples; must be labelled as "SAMPLE FOR TASTING — NOT FOR SALE".
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Franchise restrictions
- Yes, there are franchise rules in Delaware that can restrict a spirits supplier's ability to negotiate or cancel their distributor agreements.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Primary-source purchasing rules
- Yes, there are sourcing restrictions required by ruling of the Delaware ABC.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes. In Delaware, spirits products must be unloaded and physically stored at wholesaler's warehouse for 18 hours minimum.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- Delaware imposes an excise tax of $3.00 per gallon for spirits with an ABV of 25% or less; $4.50 per gallon for spirits with an ABV greater than 25%.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier excise-tax responsibility
- No, Delaware does not require out-of-state suppliers to remit the excise taxes.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier reporting
- Delaware requires a Supplier Report from out-of-state suppliers on their sales to in-state wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Delaware — cider
Distribution overview
- Control-state restrictions
- No, Delaware is not a control state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Self-distribution to retailers
- No, an out-of-state cider manufacturer may not self-distribute to retailers in Delaware.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Licensing
- Supplier license / registration
- Delaware requires out-of-state cideries to hold an Out-of-State Supplier License to sell to Delaware wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- A Delaware Out-of-State Supplier License costs $100 if "limited" (shipping 200 or fewer cases annually) or $1,000 if "unlimited" (shipping more than 200 cases per year).
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Bond requirement
- Delaware does not require suppliers to hold a bond in the state to apply for a license.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Sales representative requirements
- Yes, Delaware requires suppliers to work with an in-state salesperson who holds a Representative's License.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Product & territory registrations
- Product / label registration
- No, Delaware does not require that cider brands/labels be registered with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Price posting
- No, Delaware does not require posting prices.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- Yes, Delaware requires Distributor Agreements to be filed with state regulators.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing territory assignments
- No, Delaware does not require territory assignments to be filed with state regulators.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Exclusive territory / brand rules
- No, Delaware does not have rules on the exclusivity of territory or brand assignments between suppliers and their wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Distributor relationships
- Retailer samples
- In Delaware, suppliers can provide a three gallon maximum of all products for tax-free samples to retailers. They must be labelled as "SAMPLE FOR TASTING -- NOT FOR SALE."
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Franchise restrictions
- Yes, in Delaware there are franchise rules that can restrict a supplier's ability to negotiate or cancel their distributor agreements.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Primary-source purchasing rules
- Yes, Delaware has sourcing restrictions on from whom wholesalers can purchase, required by a ruling of the ABC.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes, in Delaware cider products must be unloaded and physically stored at a wholesaler's warehouse for 18 hours minimum.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- In Delaware, ciders with an ABV of 7% or less are taxed at $0.27 per gallon, and ciders with an ABV greater than 7% are taxed at $1.63 per gallon.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier excise-tax responsibility
- No, Delaware wholesalers, not out-of-state suppliers, are required to pay the excise tax on ciders sold in the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier reporting
- Delaware requires out-of-state cider suppliers to file a monthly Supplier Report.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.