Geerlings & Wade - Cutting Through the Vines (2,787 words)

The rules may include collection of excise tax by retailers (traditionally collected by the wholesalers), collection and payment of sales tax to the state, and constraints on the amount of alcohol you can ship to one person at one time or period of time.

Pearce adds, "In most catalog or mail order situations, if you haven't created 'nexus' for the company by either having a physical location with employees or direct salespeople on the ground, you aren't obligated to pay the state sales tax."