Clarification of North Carolina Bond Requirement for DTC Shippers & Nonresident Vendors

North Carolina Department of Revenue (NCDOR) recently sent a letter to wineries that hold Direct Wine Shipper and Nonresident Wine Vendor permits outlining new registration, reporting and bonding requirements for alcohol permit holders. Wine Institute has confirmed with NCDOR that these changes do not impose new reporting or tax payment requirements on Direct Wine Shipper Permittees, nor do they require Direct Wine Shipper Permittees to post a bond. However, a Nonresident Wine Vendor who also sells through a wholesaler may be required to post a bond using Form B-C-790 in order to sell and ship wine to a licensed wholesaler in the state. Wine Institute’s State Relations team will continue to monitor this issue and provide further clarification.