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
- 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
Notices
- 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
- 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
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