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Technology provided by ShipCompliant Home > Our Initiatives > State Shipping Laws > State Shipping Laws: North Carolina

State Shipping Laws: North Carolina

Summary

Limited direct shipment permitted. Effective October 1, 2003, holders of Federal Basic Bonded Winery and Bonded Wine Cellar permits, located within and outside this state, may obtain a Wine Shipper Permit. Wine Shippers are authorized to ship not more than 2 cases of wine per month to any one individual purchaser. These shipments must be for personal use only and not for resale. All shipments must be made through an approved Common Carrier. (¶¶7368 §18B-1001.1). Bonded Wineries and Wine cellars must complete a Wine Shipper Permit Application and submit the required documents. Shipper must submit a Brand Listing indicating all brands that will be sold. This form must be amended accordingly to add or remove brands so that the Commission has an updated list of brands being shipped. Quarterly Reports must also be completed and submitted to the Commission by January 1, April 1, July 1, and October 1.

Customer Aggregate Volume Limit

There is a limit on volume of total shipments from a winery to each consumer over a specified period of time.

  • This region has a limit of 2 cases per individualper month for combined onsite and offsite sales.

Offsite Rules

  • Customer Aggregate Volume Limit
  • Direct Shipping License Required
  • Tax Required
  • Reporting Information Required
  • Special Shipping Label Required
  • Brand Registration Required

Onsite Rules

  • Customer Aggregate Volume Limit
  • Direct Shipping License Required
  • Tax Required
  • Reporting Information Required
  • Special Shipping Label Required
  • Brand Registration Required

North Carolina

Contact Information

North Carolina Alcoholic Beverage Control Commission
4307 Mail Service Center
Raleigh, NC 27699-4307
Phone: 919 779 0700
Fax: 919 661 5927
North Carolina Department of Revenue
Post Office Box 25000
Raleigh, NC 27640-0640
Phone: 877-252-3052

Relevant Documents

  • Wine Shipper Permit Application Check List
  • Wine Shipper Permit Application
  • Wine Shipper Permit Instructions
  • Wine Shipper Permitte Registration Form (B-C-785) (ALL PERMIT HOLDERS MUST COMPLETE)
  • Business Registration Application for Sales and Use Tax (NC-BR)
  • Wine Excise Tax Return - Form F
  • Brand Listing
  • Wine Shipper - Quarterly Shipment Report
  • SB 688
  • Distributor Agreement Form (Only Required if more than 1000 cases are shipped annually)

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    • Direct Shipping Map
    • Who Ships Where Table
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