§ 18B-103. Exemptions. - North Carolina Statutes

§ 18B‑103.  Exemptions.

The following activities shallbe permitted:

(1)        The use of ethylalcohol for scientific, chemical, pharmaceutical, mechanical, and industrialpurposes;

(2)        The use of ethylalcohol by persons authorized to obtain it tax free, as provided by federallaw;

(3)        The use of ethylalcohol in the manufacture and preparation of any product unfit for use as abeverage;

(4)        The use of alcoholicbeverages by licensed physicians, druggists, or dental surgeons for medicinalor pharmaceutical purposes; or the use of alcoholic beverages by medicalfacilities established and maintained for the treatment of patients addicted tothe use of alcohol or drugs;

(5)        The use of grainalcohol by college, university or State laboratories, and by manufacturers ofmedicine, for compounding, mixing, or preserving medicines or medicalpreparations, or for surgical purposes;

(5a)      The manufacture,possession, and consumption of alcoholic beverages for the purpose ofconducting scientific, chemical, pharmaceutical, mechanical, industrial, andeducational research in connection with teaching, research, or extensionprograms conducted by, or under the supervision of, an instructor at anaccredited community college, public or private college or university, or anextension agent in connection with educational programs and activities offeredby the North Carolina Cooperative Extension Service;

(6)        The manufacture,importation, and possession of denatured alcohol produced and used as providedby federal law;

(7)        The manufacture orsale of cider or vinegar;

(8)        The possession anduse of unfortified wine or fortified wine for sacramental purpose by anyorganized church or ordained minister, including in public school buildingswhen the use of those buildings is approved by the local school board;

(9)        The possession anduse of alcohol acquired for controlled‑drinking programs as authorizedunder G.S. 20‑139.1(g);

(10)      The use of spirituousliquor in the manufacture of flavors or flavoring extracts that are unfit forbeverage use;

(11)      Under the directsupervision of an instructor during a culinary class that is part of anestablished culinary curriculum at an accredited college or university, thedelivery to or possession or consumption by a student who is less than 21 yearsof age, when the student is required to taste or imbibe the alcoholic beverageduring a culinary class conducted pursuant to the curriculum.  (1923, c. 1, ss. 4, 19, 20;C.S., s. 3411(d), (s), (t); 1935, c. 1141; 1971, c. 872, s. 1; c. 1233; 1981,c. 412, s. 2; c. 747, s. 36; 1981 (Reg. Sess., 1982), c. 1262, s. 3; 1983, c.435, s. 6; 1985, c. 566, s. 2; 1993, c. 127, s. 1; 2004‑199, s. 8; 2009‑539,s. 1.)