Important Notice: Filing Requirements for Wine Shipper Permittees - December 1, 2017
This notice includes law changes enacted in the 2016 session of the General Assembly on the payment of taxes and reporting requirements for wine shipper permittees as it relates to its taxation administered by the Excise Tax Division. The Governor signed these law changes into effect on May 11, 2016, through Session Law 2016-5.
Payment of Taxes and Reporting Requirements
Payment of Taxes - N.C. Gen. Stat. § 105-113.83(b) as amended in part by Session Law 2016-5 reads that ‘[a] wine shipper permittee shall submit verified reports once a year on forms
provided by the Secretary detailing sales records for the year the taxes are paid. The verified report is due on or before the fifteenth day of the first month of the following calendar year.”
Reporting Requirements - N.C. Gen. Stat. § 105-113.84(b) & (c) as amended by Session Law 2016-5 requires that wine shipper permittees must file an annual report with the Secretary.
The report required by this section must list the amount of beverages delivered to North Carolina wholesalers, importers, and purchasers under G.S. 18B-1001.1 during the period
covered by the report. The report is due by the 15th day of the month following the period covered by the report. The report must be filed on a form approved by the Secretary and must
contain the information required by the Secretary."
NOTE: The revised report, Form B-C-786, Wineries, Wine Shipper Permittees, and Nonresident Wine Vendors Excise Tax Return, is now available on the Department’s Alcoholic Beverages tax forms site here.
If you have questions about the information in this document or about excise tax, please contact the Department at 1-877-308-9092.