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.
Excise Tax Technical Bulletins
The Excise Tax Bulletins are published for the purpose of presenting the administrative interpretation and application of the North Carolina alcoholic beverages, privilege license, and tobacco products tax law. The Bulletins supplement the information in the Administrative Rules but do not supersede the Administrative Rules.
Anyone using this publication should be alert for changes that may result from legislative action, court decisions, Attorney General Opinions, or from rules adopted or amended under the Administrative Procedures Act, Chapter 150B of the General Statutes.