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State Shipping Laws: North Carolina
State Shipping Laws: North Carolina
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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)
Our Initiatives
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Volume Converter
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Issues and Policy
California Wine Export Program
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