ABC (Alcoholic Beverages Control) Commission Tax Compliance

On May 29, 2014, North Carolina House Bill 1050 was signed into law. Included within this legislation are qualifications which must be met by a person seeking to receive and hold an ABC permit. A tax compliance check applies to any new permit application submitted to the ABC Commission on or after May 1, 2015.

 

In order to pass the tax compliance check, applicants are required to have:

  1. Filed all applicable tax returns
  2. Paid all tax due or entered into and meeting the terms of an Installment Payment Agreement with NCDOR

There is no additional action required of the applicant after they complete and submit their application or annual renewal application to the ABC Commission. Upon receipt of the application, the ABC Commission works directly with NCDOR personnel to complete the tax compliance check.

 

Applicants who do not pass the tax compliance check will be informed by the ABC Commission only that they have not passed. Due to tax secrecy requirements, the ABC Commission will not be supplied with any taxpayer specific information, including the reason(s) for an applicant being declared non-compliant.

 

Applicants deemed non-compliant should contact NCDOR directly or more information and to initiate any required actions, such as filing outstanding returns or paying owed taxes.

 

 

ABC Tax Compliance Check: Frequently Asked Questions

 

What is subject to a tax compliance check: Applications or Renewals?

Both. Any application or renewal will be subject to a tax compliance check.

I applied for an ABC permit for a new restaurant that I am opening. however, I am still paying off an old NC tax debt through a payment plan. Will I be eligible for a permit? 

Yes, provided you continue to meet the terms of the Installment Payment Agreement plan.

Will I hear directly from the NCDOR in the event that I do not pass the tax compliance check? 

No. Applicants who do not pass the tax compliance check will be informed by the ABC Commission. However, those applicants who are denied a permit based upon tax compliance issues should contact NCDOR directly to discuss the matter in further detail.

Will the ABC Commission inform me of what actions are required to be declared tax compliant? 

No. Due to tax secrecy requirements, the ABC Commission will not have any information about the reason(s) for an applicant being declared non-compliant. 

If I do not pass the tax compliance check, how can I resolve my tax issues and become eligible for an ABC permit? 

Applicants deemed non-compliant should contact their nearest NCDOR service center for more information on the matter and to initiate any required actions, such as filing outstanding returns or paying taxes owed.

Do I need to include any tax records or other information with my application for the ABC permit? 

No. There is no additional information required of the applicant outside of completing and submitting their application or renewal to the ABC Commission. Upon receipt of the application, the ABC Commission works directly with the NCDOR to complete the tax compliance check.

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