Alcoholic Beverages Tax

NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

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General Information

• Administrative Code
• Filing Due Dates for Alcoholic Beverages Forms
• Timely Mailing of Returns, Documents, or Payments - August 24, 2018
• When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016
• Alcoholic Beverages Tax Bulletin

Notices

• Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021
• Notice on Alcoholic Beverage Tax, “Major Disaster” affected by Novell Corornavirus Disease 2019 (COVID-19) - Effective May 5, 2020
• Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
  • Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)
• Notice on Revised Alcoholic Beverages Tax Forms - Effective December 21, 2018
• Information on Filing Requirements for Wine Shipper Permittees - December 1, 2017
• Notice on Tax Compliance Requirement for Brewery and Distillery Permit Holders - Effective June 29, 2017
• Information on Filing Requirements for Wine Shipper Permittees - Effective May 11, 2016
• Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
• Information on the Sale of Spirituous Liquor Distilled at Distilleries - Effective October 1, 2015
• Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014
• Information on 2009 Tax Rate Increase - Effective September 1, 2009

Frequently Asked Questions Regarding Alcoholic Beverages Excise Tax

Technical Advice Memoranda

Frequently Asked Questions about Downloading Forms