Important Notice: Exemption for Alcoholic Beverage Manufacturers

The following important information is addressed in this notice:

• Effective October 1, 2021, North Carolina provides an exemption from sales and use tax for sales of qualifying items to an authorized alcoholic beverage manufacturer.
• Guidance issued by the Department that will apply to authorized alcoholic beverage manufacturers.
• The documentation required to substantiate that a purchase is exempt from sales and use tax.