North Carolina

Effective October 1, 2003, holders of a Federal Basic Permit to manufacturer wine located within and outside this state, may apply for a Wine Shipper Permit. There is no fee for this permit. All shipments must be made through an approved common carrier.

• Wineries must complete the Department of Revenue Business Registration Application to register for a Sales and Use Tax account ID number.
• The Brand Listing form must be amended accordingly to add or remove brands so that the Commission has an updated list of brands being shipped.
• Quarterly Direct Shipment Reports must be submitted to the ABC Commission.
• Excise Tax Return and Annual Sales Report must be filed with the Department of Revenue.
• 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.”

A Wine Shipper Permit is not a requirement for making on-site direct shipments to NC consumers. Any winery holding a federal basic permit may ship up to 5.5 cases (50 liters) to an NC consumer that purchases the wine during a visit to the winery.