PrintPermit
DTC Permit
- Required: Yes
- Fee: $0
- Expiration:Does Not Expire
Sales Tax
- Required:Yes
- State:4.75%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Unfortified Wine: $.2634/liter
- Fortified Wine: $.2934/liter
Volume Limit
Limits per Winery
- 2 cases per person per month
Reporting
- Required:Yes
- Sales Tax: Quarterly by the 20th
- Excise Tax: Annually by Jan 15th
- Direct Shipment:Quarterly by the 15th
- Record Retention: At least 3 years
Product Requirements
Identify Labels for Direct Shipment
- Complete and submit Wine Shipper Brand Listing Form with permit application
- No Fee
- Letter of approval not required for products only sold direct-to-consumer
- Direct shippers must notify their NC wholesaler of intent to direct ship any brand labels already in distribution
Additional Information
Effective October 1, 2003, holders of a Federal Basic Permit to manufacturer wine located within and outside this state, may apply for a Wine Shipper Permit. There is no fee for this permit. All shipments must be made through an approved common carrier.
- Wineries must complete the Department of Revenue Business Registration Application to register for a Sales and Use Tax account ID number.
- The Brand Listing form must be amended accordingly to add or remove brands so that the Commission has an updated list of brands being shipped.
- Quarterly Direct Shipment Reports must be submitted to the ABC Commission.
- Excise Tax Return and Annual Sales Report must be filed with the Department of Revenue.
- All wine shipper and wine shipper packager permittees shipping wines pursuant to this section shall affix a notice in 26-point type or larger to the outside of each package of wine shipped within or to the State in a conspicuous location stating: “CONTAINS ALCOHOLIC BEVERAGES; SIGNATURE OF PERSON AGED 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”
A Wine Shipper Permit is not a requirement for making on-site direct shipments to NC consumers. Any winery holding a federal basic permit may ship up to 5.5 cases (50 liters) to an NC consumer that purchases the wine during a visit to the winery.
Clarification of North Carolina Bond Requirement for DTC Shippers & Nonresident Vendors
September 8, 2018North Carolina Department of Revenue (NCDOR) recently sent a letter to wineries that hold Direct Wine Shipper and Nonresident Wine Vendor permits outlining new registration, reporting and bonding requirements for alcohol permit holders. Wine Institute has confirmed with NCDOR that these changes do not impose new reporting or tax payment requirements on Direct Wine Shipper … Read More ⟶
CONTACT INFORMATION
North Carolina Alcoholic Beverage Control Commission
4307 Mail Service Center
Raleigh , NC 27699
Phone: (919) 779-0700
Fax: (919) 661-5927
4307 Mail Service Center
Raleigh , NC 27699
Phone: (919) 779-0700
Fax: (919) 661-5927
