DTC License Required: Yes

License Type: DTC Permit

License Fee: $0

License Expiration: Does not expire

License Bond: No

State Sales Tax: Yes

State Sales Tax Rate: 4.75%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–2.75%

Sales Tax on Shipping: Yes

Alcoholic Beverages Tax: $0.2634–$0.2934/L

Consumer Limit: Two cases per person per month

Per State Aggregate: Unlimited

Sales and Use Tax: Quarterly by the 20th

Excise Tax: Annually by January 15

Direct Shipment: Quarterly by the 15th

Record Retention: At least 3 years

Product Restrictions: None

Product Registration: Complete and submit Wine Shipper Brand Listing Form with permit application.

Letter of approval not required for products only sold directly to consumers.

Direct shippers must notify their North Carolina wholesaler of intent to direct ship any brand labels already in distribution.

Registration Fees: No fee

Product Requirements: All wine shipper and wine shipper packager permittees shipping wines 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 alcohol: Signature of person 21 years of age or older required for delivery.”

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

North Carolina DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.