Last Updated: February 25, 2018


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 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