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 […]
Clarification of North Carolina Bond Requirement for DTC Shippers & Nonresident Vendors
North 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 […]
North Carolina Department of Revenue Transitions to Annual DTC Excise Tax Reporting Schedule
On May 11th, the Governor of North Carolina signed legislation (S 729) changing the period for which NC wine shipper permittees must submit excise tax returns and accompanying excise taxes to the North Carolina Department of Revenue (NCDOR) from monthly to annual. With this change, excise returns and taxes will be due on or before […]
