Beer and Wine Wholesalers Requirement Notice
March 17, 2026
Annual Request for Information - Alcohol Vendor
The Secretary of Revenue requests that you provide alcohol vendor information in accordance with G.S. 105-251.2. You must provide this information on or before July 1, 2026. You are subject to penalties if you do not timely provide the required information or do not provide the information in the required format.
Important: You must file the report even if you did not make sales for resale last year.
Required Reports
The report you are required to file depends on your permit type. Find your permit type in the chart below to determine which report you are required to file.
| Type of Vendor | Required Report | |
|---|---|---|
| NCIR-BW, Report by Beer and Wine Wholesalers of Wholesale Sales of Alcohol | NCIR-ABC, Report by ABC Board of Wholesale Sales of Alcohol | |
| ABC store in the ABC system | ✓ | |
| Wine wholesaler | ✓ | |
| Wholesaler | ✓ | |
| Wholesaler | ✓ | |
| Fortified winery permit holder | ✓ | |
| Brewery permit holder | ✓ | |
If you made sales for resale during 2025, you must file all parts of the report as shown below. Important: If you did not make sales for resale, you are still required to file the report and check the box indicating no wholesale sales were made during the year.
| Report by Beer and Wine Wholesalers of Wholesale Sales of Alcohol, NCIR-BW | ||
|---|---|---|
| Report Part | Made sales for resale | Did not make sales for resale |
| NCIR-BW Report* | Required | Required |
| Beer_Wine_Customer | Required |
|
| Beer_Wine_Invoice | Required |
|
| Beer_Wine_Product | Required |
|
| Report by ABC Board of Wholesale Sales of Alcohol, NCIR-ABC | ||
|---|---|---|
| Report Part | Made sales for resale | Did not make sales for resale |
| NCIR-ABC Report* | Required | Required |
| ABC_Board_Data | Required |
|
*Must be completed within the Information Reporting Application online.
How to File
You are required to file your report using the Information Reporting Application. The email and ShareFile filing options are no longer available. If the report is not complete or contains errors, the Secretary will not accept the report until it is complete, and you have corrected all errors. View report templates and instructions.
Information Reporting Application
This service provides an easy and secure method to file your report electronically. You can test your report for errors prior to submitting and then upload the report using various formats. In addition, you will receive confirmation that your report was successfully submitted or detailed information about errors that prevent the report from being accepted. The Department strongly encourages you to test the report for errors prior to submission. Review additional details about electronic filing.
Penalty Information
You are subject to the following penalties if you do not timely provide the required information or do not provide the information in the required format.
G.S. 105-236(a)(10)(c) imposes a penalty of fifty dollars ($50) per day, up to a maximum penalty of one thousand dollars ($1,000), if you do not file the report by the due date.
G.S. 105-236(a)(10)(c) imposes a penalty of two hundred dollars ($200) if you do not file the report in the format prescribed by the Secretary, which includes errors in the report.
Filing Requirements
You are required to file this report because you have an ABC permit that allows you to make sales for resale. The Secretary of Revenue is authorized to seek information from you about your sales for resale of alcohol every year. Under the law, you must give this information to the Secretary of Revenue in the requested format.
The alcohol vendors required to give this information include:
- An ABC store in the ABC system, as defined in G.S. 18B-101.
- A wine wholesaler, as defined in G.S. 18B-1201.
- A wholesaler, as defined in G.S. 18B-1301.
- The holder of an unfortified winery permit, a fortified winery permit, a brewery permit, or a distillery permit under G.S. 18B-1100.
Additional Information
You can find additional information, including step-by-step filing instructions, on our Information Reporting webpage. If you have additional questions, contact the Department at InfoReporting@ncdor.gov.