Last Updated: January 17, 2019


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


  • 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.

North Carolina Reporting Changes for DTC & Wholesale

January 10, 2019

The North Carolina Department of Revenue (NCDOR) has made several changes to the alcoholic beverages tax forms that impact members who make sales and ship directly to consumers and/or wholesalers in NC. Sales to NC-licensed wholesalers after Jan. 1, 2019 must be reported on a different form than direct-to-consumer sales; prior to this change, the … Read More ⟶


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