§ 105-113.80. Excise taxes on beer, wine, and liquor. - North Carolina Statutes

Part 4. Excise Taxes,Distribution of Tax Revenue.

§ 105‑113.80.  Excisetaxes on beer, wine, and liquor.

(a)        Beer. – An excisetax of sixty‑one and seventy‑one hundredths cents (61.71¢) pergallon is levied on the sale of malt beverages.

(b)        Wine. – An excisetax of twenty‑six and thirty‑four hundredths cents (26.34¢) perliter is levied on the sale of unfortified wine, and an excise tax of twenty‑nineand thirty‑four hundredths cents (29.34¢) per liter is levied on the saleof fortified wine.

(c)        Liquor. – An excisetax of thirty percent (30%) is levied on liquor sold in ABC stores. Pursuant toG.S. 18B‑804(b), the price of liquor on which this tax is computed is thedistiller's price plus (i) the State ABC warehouse freight and bailmentcharges, and (ii) a markup for local ABC boards.  (1985, c. 114, s. 1; 1987,c. 832, s. 2; 1998‑95, s. 22; 2001‑424, s. 34.23(c), (d); 2009‑451,s. 27A.4(a).)