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.
Technical Publications for Spirituous Liquor
- Sales and Use Tax Bulletins - See Alcoholic Beverages (Spirituous Liquor, Mixed Beverages, Etc.) Bulletin
- Important Notice: Spirituous Liquor Sold by a Distillery Subject to 7.00% Rate of Tax (9-29-15)