§ 105-113.81. Exemptions. - North Carolina Statutes

§105‑113.81.  Exemptions.

 (a) Major Disaster. –Wholesalers and importers of malt beverages and wine are not required to remitexcise taxes on malt beverages or wine rendered unsalable by a major disaster.To qualify for this exemption, the wholesaler or importer shall prove to thesatisfaction of the Secretary that a major disaster occurred. A major disasteris the destruction, spoilage, or rendering unsalable of 50 or more cases, orthe equivalent, of malt beverages or 25 or more cases, or the equivalent, ofwine.

 (b) Sales to OceangoingVessels. – Wholesalers and importers of malt beverages and wine are notrequired to remit excise taxes on malt beverages and wine sold and deliveredfor use on oceangoing vessels. An oceangoing vessel is a ship that plies thehigh seas in interstate or foreign commerce, in the transport of freight orpassengers, or both, for hire exclusively. To qualify for this exemption thebeverages shall be delivered to an officer or agent of the vessel for use onthat vessel. Sales made to officers, agents, crewmen, or passengers for theirpersonal use are not exempt.

 (c) Sales to Armed Forces. –Wholesalers and importers of malt beverages and wine are not required to remitexcise taxes on malt beverages and wine sold to the United States Armed Forces.The Secretary may require malt beverages and wine sold to the Armed Forces tobe marked "For Military Use Only" to facilitate identification ofthose beverages.

 (d) Out‑of‑StateSales. – Wholesalers and importers of malt beverages and wine are not requiredto remit excise taxes on malt beverages and wine shipped out of this State forresale outside the State.

 (e) Tasting. – Residentbreweries and wineries are not required to remit excise taxes on malt beveragesand wine given free of charge to customers, visitors, and employees on themanufacturer's licensed premises for consumption on those premises. (1963,c. 992, s. 1; 1967, c. 759, s. 24; 1971, c. 872, s. 2; 1975, c. 586, s. 3;1985, c. 114, s. 1.)