Important Notice - Exemption for Alcoholic Beverage Manufacturers

The following important information is addressed in this notice:

  • Effective October 1, 2021, North Carolina provides an exemption from sales and use tax for sales of qualifying items to an authorized alcoholic beverage manufacturer.
  • Guidance issued by the Department that will apply to authorized alcoholic beverage manufacturers.
  • The documentation required to substantiate that a purchase is exempt from sales and use tax.

Categorization and Details

Document Organization

Date Published:

Last Updated: