Compliant Bootlegger · All wholesale states · DTC tool
Massachusetts 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.
Massachusetts — 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
- Certificate of Compliance
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- $500 if selling more than 5,000 cases annually in the state; $200 if selling 5,000 or fewer cases annually
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
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
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- No
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
- Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
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 – wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- $0.55 per gallon of all still wine; $0.70 per gallon of all sparkling wine
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 – AB-10 Report of Alcoholic Beverages Shipped
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Massachusetts — 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
- Certificate of Compliance
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- $200: if selling less than 5,000 cases annually; $5000: if selling 5,000 cases or more annually
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 – 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
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
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- No
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
- No more than 3 gallons of any brand, limited to brands not purchased by retailer in previous 12 month
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 – wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- $3.30 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 AB-10
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Massachusetts — spirits
Distribution overview
- Control-state restrictions
- No, Massachusetts 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 Massachusetts.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Licensing
- Supplier license / registration
- Massachusetts requires a Certificate of Compliance 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
- Massachusetts charges $500 for its out-of-state supplier license if selling more than 5,000 cases annually in the state, or $200 if selling 5,000 or fewer cases annually.
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 Massachusetts.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Sales representative requirements
- Yes, Massachusetts requires that 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, Massachusetts 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
- Yes, Massachusetts does require price posting.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- No, Massachusetts does not require 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, Massachusetts 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, Massachusetts 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 Massachusetts, a spirits supplier may provide samples of a maximum of 3 liters, and only of brands the retailer has not purchased in last 12 months.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Franchise restrictions
- Yes, there are franchise rules in Massachusetts 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, wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source, in Massachusetts.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes, there are come to rest provisions in Massachusetts.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- Massachusetts imposes an excise tax of $4.05 per gallon; spirits with an ABV of 50% or less are taxed per wine gallon, spirits with an ABV greater than 50% are taxed per proof gallon.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier excise-tax responsibility
- No, Massachusetts 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
- Massachusetts requires the AB-10 Report of Alcoholic Beverages Shipped 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.
Massachusetts — cider
Distribution overview
- Control-state restrictions
- No, Massachusetts 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 Massachusetts.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Licensing
- Supplier license / registration
- Massachusetts requires out-of-state cideries to hold a Certificate of Compliance to sell to Massachusetts wholesalers.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - State license fee
- A Massachusetts Certificate of Compliance costs $500 if selling more than 5,000 cases annually in the state, or $200 if selling 5,000 or fewer cases annually.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Bond requirement
- A Massachusetts Certificate of Compliance costs $500 if selling more than 5,000 cases annually in the state, or $200 if selling 5,000 or fewer cases annually.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Sales representative requirements
- Yes, Massachusetts requires salespersons employed by a supplier to hold a Broker's License and must be a resident of Massachusetts.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Product & territory registrations
- Product / label registration
- No, Massachusetts 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
- Yes, Massachusetts requires suppliers to regularly post their prices with the state.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Filing distributor agreements
- No, Massachusetts does not require 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, Massachusetts 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, Massachusetts 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 Massachusetts, suppliers can provide a maximum of three liters as samples to retailers, but only of brands the retailer has not purchased in the last 12 months.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Franchise restrictions
- Yes, in Massachusetts 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, in Massachusetts wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Warehouse / come-to-rest requirements
- Yes, in Massachusetts wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.
Taxes & reporting
- State excise tax
- In Massachusetts, ciders with an ABV of 6% or less are taxed at $0.03 per gallon, and ciders with an ABV greater than 6% are taxed at $0.55 per gallon.
Source guide retrieved 2026-10-08; retrieval is not verification of current law. - Supplier excise-tax responsibility
- No, Massachusetts 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
- Massachusetts requires out-of-state cider suppliers to file the AB-10 Report of Alcoholic Beverages Shipped.
Source guide retrieved 2026-10-08; retrieval is not verification of current law.