North Carolina DTC compliance

Compliance reference

• direct_ship_allowed

  Preliminary

  true

• reporting_frequency

  Cross-source verified

  quarterly

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: N.C. Gen. Stat. §18B-109 Direct Shipping License or Permit: (a) General Prohibition.—Except as provided in G.S. 18B-1001.1, no person shall have any alcoholic beverage mailed or shipped to him from outside this state unless he has the appropriate ABC permit. (b) Armed Forces Installation and Indian Country Lands.—No person shall have malt beverages or unfortified wine shipped directly from a point outside this state to an installation of the armed forces of the United States within this state if those alcoholic beverages are for resale on the installation or to the Eastern Band of Cherokee Indians for resale on Indian Country lands within this state under the jurisdiction of the Eastern Band of Cherokee Indians. (c) Wine Shipper Permittees.—It is unlawful for a wine shipper permittee to ship any wines except in compliance with this Chapter and Articles 2C and 5 of Chapter 105 of the General Statutes. (d) On-Premises Purchases.—A person who purchases wine while visiting the premises of a winery, whether located within or outside the state, may authorize the winery to ship by common carrier, or may personally ship by common carrier, the purchased wine directly to addresses in the state in amounts that can be personally transported in accordance with the laws of this state and of the state in which the winery is located. A winery shipping wine pursuant to this subsection is not required to have a wine shipper permit. Type of Alcohol and Whether License or Permit Required: N.C. Gen. Stat. §18B-1001.1 Wine; requires wine shipper permit Maximum Amount for Shipping: Not more than two cases of wine per month to any person. A case of wine shall mean any combination of packages containing not more than nine liters of wine. Direct Shipping License or Permit: N.C. Gen. Stat. §18B-1001.1 (a) A winery holding a federal basic wine manufacturing permit located within or outside of the state may apply to the Commission for issuance of a wine shipper permit that shall authorize the shipment of brands of fortified and unfortified wines identified in the application. The applicant shall not be required to pay an application fee for the wine shipper permit. A wine shipper permittee may amend the brands of wines identified in the permit application but shall file any amendment with the Commission. Any winery that applies for a wine shipper permit shall notify in writing any wholesalers that have been authorized to distribute the winery's brands within the state that an application has been filed for a wine shipper permit. A wine shipper permittee may sell and ship not more than two cases of wine per month to any person in North Carolina to whom alcoholic beverages may be lawfully sold. All sales and shipments shall be for personal use only and not for resale. A case of wine shall mean any combination of packages containing not more than 9 liters of wine. (b) A wine shipper permittee that ships to addresses in the state more than 1,000 cases of wine in a calendar year must appoint at least one wholesaler to offer and sell the products of the wine shipper permittee under Article 12 of this Chapter if the wine shipper permittee is contacted by a wholesaler that wishes to sell the products of the wine shipper permittee. This provision shall not be construed to require the wine shipper permittee to appoint the wholesaler that originally contacted the wine shipper permittee. Wine purchased by a resident of the state at the premises of the wine shipper permittee and shipped to an address in the state under G.S. 18B-109(d) shall not be included in calculating the total of 1,000 cases per year. (c) A wine shipper permittee may contract with the holder of a wine shipper packager permit for the packaging and shipment of wine pursuant to this section. The direct shipment of wine by wine shipper or wine shipper packager permittees pursuant to this section shall be made by approved common carrier only. Each common carrier shall apply to the Commission for approval to provide common carriage of wines shipped by holders of permits issued pursuant to this section. Each common carrier making deliveries pursuant to this section shall: (1) Require the recipient, upon delivery, to demonstrate that the recipient is at least 21 years of age by providing a form of identification specified in G.S. 18B-302(d)(1). (2) Require the recipient to sign an electronic or paper form or other acknowledgment of receipt as approved by the Commission. (3) Refuse delivery when the proposed recipient appears to be under the age of 21 years and refuses to present valid identification as required by subdivision (1) of this subsection. (4) Submit any other information that the Commission shall require. 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." Any delivery of wines to a person under 21 years of age by a common carrier shall constitute a violation of G.S. 18B-302(a)(1) by the common carrier. The common carrier and the wine shipper or wine shipper packager permittee shall be liable only for their independent acts. (d) A wine shipper permittee shall be subject to jurisdiction of the North Carolina courts by virtue of applying for a wine shipper permit and shall comply with any audit or other compliance requirements of the Commission and the Department of Revenue. N.C. Gen. Stat. §18B-1001.2 (a) A wine shipper permittee shall: (1) Compile and submit to the Commission quarterly a summary indicating all wine products shipped, including brand and price of each product, date of each shipment, quantity of each shipment, and amount of excise and sales tax remitted to the Department of Revenue. The report shall include all wine products shipped on the permittee's behalf under contract with a wine shipper packager. (2) Register with the Department of Revenue as a wine shipper permittee and provide any additional information required by the Department. (b) The Commission may adopt rules to carry out the provisions of this section and other related provisions governing the direct shipping of wine. Type of Alcohol and Whether License or Permit Required: N.C. Gen. Stat. §18B-1001.3 Wine shipper packager permit Direct Shipping License or Permit: N.C. Gen. Stat. §18B-1001.3 The holder of a wine shipper packager permit may provide services for the warehousing, packaging, and shipment of wine on behalf of a winery holding a wine shipper permit. A wine shipper packager permit authorizes the holder to receive, in closed containers, wine produced by and belonging to a wine shipper permittee and to place the unopened wine in containers or packaging materials as a service to the wine shipper permittee in connection with the marketing and sale of its wine products. A wine shipper packager may package and return wine products to the wine shipper permittee or, on behalf of the wine shipper permittee, may package and ship wine products in closed containers to individual purchasers inside and outside this state in accordance with the provisions of G.S. §18B-1001.1. The permit may be issued to a USDA-approved company specializing in warehousing and contract packaging.

• reporting_frequency_threshold_gallons

  Single source

  0

• common_carrier_allowed

  Cross-source verified

  true

• excise_tax_collected_by

  Preliminary

  shipper

• permit_required

  Cross-source verified

  true

• volume_limit_unit

  Preliminary

  cases_9l

• volume_limit_basis

  Preliminary

  per_consumer_per_month

• sales_tax_collected_by

  Single source

  shipper

• permit_fee_usd

  Cross-source verified

  0

• volume_limit_value

  Cross-source verified

  2

• age_verification_required

  Cross-source verified

  true

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.