This document serves as notice that the sales price of spirituous liquor sold at retail by a distillery permit holder (“distillery”) is subject to the 7.00% combined general rate of sales and use tax. A distillery, as authorized by legislation enacted during the 2015 General Assembly session, is permitted to sell spirituous liquor distilled on the premises to visitors of the distillery with certain restrictions for consumption off the premises. Spirituous liquor sold by a distillery shall be sold at the price set by the ABC Commission for the code item pursuant to N.C. Gen. Stat. § 18B-804(b). Published September 29, 2015.