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STATE SHIPPING LAWS: North Carolina

Open Permit

Last Updated: September 9, 2019

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Permit

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.

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶

View All North Carolina Alerts View All Compliance Alerts

Licensing Forms

  • Wine Shipper Permit Application Check List
  • Wine Shipper Permit Application (Out-of-State)
  • Direct Wine Shipper Brand Listing Report (Submit with Permit Application)
  • Tax Registration Form Beer/Wine Permittee
  • Business Registration Application for Sales and Use Tax (NC-BR)
  • Distribution Agreement Filing Form, if applicable

Reporting Forms

  • Direct Wine Shipper-Quarterly Shipment Report
  • B-C-786, Wine Shipper Permittee Annual Excise Tax Return (for calendar year 2019 and after)
  • Instructions for B-C-786, Wine Shipper Permittee Annual Excise Tax Return (for calendar year 2019 and after)
  • Sales and Use Tax Return Preparation Checklist
  • State Sales and Use Tax Return Instructions
  • North Carolina Sales and Use Tax Center

Statutes & Advisories

  • DTC Statutes
  • NCDOR Notice on Revised Alcoholic Beverages Tax Forms - December 21, 2018
  • NCDOR Notice on Filing Requirements for Wine Shipper Permittees - December 1, 2017

CONTACT INFORMATION

North Carolina Alcoholic Beverage Control Commission
4307 Mail Service Center
Raleigh , NC 27699
Phone: (919) 779-0700
Fax: (919) 661-5927
North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640
Phone: (877) 252-3052
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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