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.
State-by-State COVID-19 Guidance for ABC Licensees
April 15, 2020To 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 ⟶
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
