A new year means new state laws that will go into effect on Thursday, affecting individuals and businesses across the country. Wine connoisseurs will be popping the cork over a new law allowing out-of-state wineries to ship bottles directly to consumers in Massachusetts. New elections laws are hitting North Carolina and Delaware. In North Carolina, individuals filing as a candidate in a party primary must have had an affiliation with that party for at least 90 days prior. In Delaware, new rules for allocating campaign contributions among joint account holders also go into effect. You can also expect new tax laws in North Carolina, Virginia, Maryland and Mississippi. In addition to an income tax cut in North Carolina, a 25% tax credit for TV and film productions that saved them $61 million in state taxes in 2013 will expire.