Alcoholic Beverages Tax NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. General Information Administrative Code Filing Due Dates for Alcoholic Beverages Forms Timely Mailing of Returns, Documents, or Payments - August 24, 2018 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016 Alcoholic Beverages Tax Bulletin File and pay now Notices Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021 Notice on Alcoholic Beverage Tax, “Major Disaster” affected by Novell Corornavirus Disease 2019 (COVID-19) - Effective May 5, 2020 Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020 Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) Notice on Revised Alcoholic Beverages Tax Forms - Effective December 21, 2018 Information on Filing Requirements for Wine Shipper Permittees - December 1, 2017 Notice on Tax Compliance Requirement for Brewery and Distillery Permit Holders - Effective June 29, 2017 Information on Filing Requirements for Wine Shipper Permittees - Effective May 11, 2016 Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016 Information on the Sale of Spirituous Liquor Distilled at Distilleries - Effective October 1, 2015 Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014 Information on 2009 Tax Rate Increase - Effective September 1, 2009 Frequently Asked Questions Regarding Alcoholic Beverages Excise Tax Technical Advice Memoranda TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016 CTAM 97-02 Sales of Alcoholic Beverages on Military Bases February 25, 1997 Frequently Asked Questions about Downloading Forms
Alcoholic Beverages Tax NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. General Information Administrative Code Filing Due Dates for Alcoholic Beverages Forms Timely Mailing of Returns, Documents, or Payments - August 24, 2018 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016 Alcoholic Beverages Tax Bulletin File and pay now Notices Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021 Notice on Alcoholic Beverage Tax, “Major Disaster” affected by Novell Corornavirus Disease 2019 (COVID-19) - Effective May 5, 2020 Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020 Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) Notice on Revised Alcoholic Beverages Tax Forms - Effective December 21, 2018 Information on Filing Requirements for Wine Shipper Permittees - December 1, 2017 Notice on Tax Compliance Requirement for Brewery and Distillery Permit Holders - Effective June 29, 2017 Information on Filing Requirements for Wine Shipper Permittees - Effective May 11, 2016 Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016 Information on the Sale of Spirituous Liquor Distilled at Distilleries - Effective October 1, 2015 Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014 Information on 2009 Tax Rate Increase - Effective September 1, 2009 Frequently Asked Questions Regarding Alcoholic Beverages Excise Tax Technical Advice Memoranda TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016 CTAM 97-02 Sales of Alcoholic Beverages on Military Bases February 25, 1997 Frequently Asked Questions about Downloading Forms
