North Carolina direct-to-consumer (DTC) wine shipping rules and regulations
It feels like everyone is ordering wine online. Does North Carolina permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.
North Carolina wine taxes, permits, and rules
08/01/2021
Licensing
DTC License Required: Yes
License Type: DTC Permit
License Fee: $0
License Expiration: Does not expire
License Bond: No
Sales tax
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
Alcohol tax
Alcoholic Beverages Tax: $0.2634–$0.2934/L
Volume limits
Consumer Limit: Two cases per person per month
Per State Aggregate: Unlimited
Returns
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 requirements*
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.
Additional information
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.
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STEP
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Pinpoint tax compliance needs
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Integrate with existing business systems
STEP
03
Streamline tax calculation and exemption management
STEP
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STEP
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Use our beverage alcohol solution to simplify DTC wine shipping
01
Pinpoint tax compliance needs
02
Integrate with existing business systems
03
Streamline tax calculation and exemption management
04
Automate many of your licensing and registration processes
05
Simplify returns filing, remittance, and reporting processes
Connect with us for better beverage alcohol compliance
Get in touch to see how you can reduce alcohol tax stress.
Connect with us for better beverage alcohol compliance
Get in touch to see how you can reduce alcohol tax stress.