ABC (Alcoholic Beverages Control) Commission Tax Compliance
To receive and hold an ABC permit, a person must meet all qualifications included within North Carolina House Bill 1050.
As a result of this legislation, all new permit applications and all renewals submitted to the ABC Commission go through a tax compliance check.
Requirements of the tax compliance check:
- Applicants have filed all applicable tax returns
- They have paid all tax due or have an active Installment Payment Agreement with NCDOR
If an applicant is declared non-compliant, the ABC Commission sends them a letter. Upon receipt, the applicant must contact NCDOR for more information, not the ABC Commission. Then, the applicant can start any required actions, such as filing outstanding returns or paying owed taxes. Once compliant, authorized DOR staff send the applicant a letter of compliance to provide to the ABC Commission.
Frequently Asked Questions
The ABC Permit process follows these steps:
- The applicant completes and submits their application or annual renewal to the ABC Commission.
- The ABC Commission works with NCDOR staff to complete the tax compliance check.
- The ABC Commission reports the results to the applicant.
No. No tax records are required to apply. Complete and submit your application to the ABC Commission.
Once the ABC Commission receives your application, they work with the NCDOR to complete the tax compliance check.
Yes, as long as you continue to meet the terms of your Installment Payment Agreement.
Both. Any application or renewal after May 1, 2015 is subject to a tax compliance check.
No. The ABC Commission notifies applicants who do not pass the tax compliance check. If this happens to you, contact NCDOR to discuss the matter in further detail.
No. Due to tax secrecy requirements, NCDOR does not give the ABC Commission any taxpayer specific information. This includes the reason(s) why any applicant is declared non-compliant.
If you receive a letter from the ABC Commission stating that you are non-compliant, you must do the following:
- Contact NCDOR for more information and details about becoming compliant.
- Complete any required actions, such as filing outstanding returns or paying taxes owed.
- Once you are compliant, authorized DOR staff will send you a letter of tax compliance.
- You must contact the ABC Commission and provide the letter of compliance to them.
- You should be able to renew your permit with the ABC Commission on the next business day.
This page was last modified on 04/15/2026