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Spirituous Liquor

Retail sales of antique spirituous liquor and spirituous liquor other than mixed beverages are subject to the 7.00% combined general rate of sales and use tax.

For a business or person who is not registered with the Department and is required to collect and/or remit the sales or use tax on antique spirituous liquor or spirituous liquor, submit a completed Registration Application for Spirituous Liquor Tax, Form NC-SPLR, by mail to the Department.  Gross receipts derived from the sale of antique spirituous liquor or spirituous liquor and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.

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Technical Publications for Spirituous Liquor

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