North Carolina
Open with a permitFiled electronicallyLast checked September 29, 2026
Open to California wineries that hold a free Wine Shipper Permit, up to two cases per person a month, delivered only by an approved common carrier.
North Carolina has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine Shipper Permit from the ABC Commission, with no application fee. Industry guidance treats it as not expiring, but the permit-duration statute read literally makes it annual (May 1 to April 30); confirm with the Commission.
- Volume limit
- Two cases (up to 9 liters each) per person per month.
- Bond
- None asked for in the shipping statute or the application.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Quarterly shipment report (received by Jan 15, Apr 15, Jul 15, Oct 15) | Wine Shipper Quarterly Shipment Report | ABC Commission | Prepared by Pinrates. You submit it in an email to the ABC Commission. |
| Annual wine excise return, even with no shipments (due January 15) | B-C-786 | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return (monthly by the 20th, or quarterly, as assigned) | E-500 | Department of Revenue | Filed electronically by Pinrates. |
| County sales tax schedule filed with each E-500 (July 2026 and later) | E-536 | Department of Revenue | Filed electronically by Pinrates, with the E-500. |
When it's due
| ABC quarterly shipment report | Jan, Apr, Jul, Oct, by the 15th (received) |
| Excise return, B-C-786 | Jan 15 |
| Sales tax, E-500 (monthly filers) | Every month, by the 20th |
| Sales tax, E-500 (quarterly filers) | Jan, Apr, Jul, Oct, by the last day |
Every shipper files the ABC report quarterly and the B-C-786 each January; sales tax follows whichever frequency the Department assigns.
Tax rates
Sales tax (4.75% state plus local, 6.75% to 8.25% combined) and wine excise of 26.34 cents a liter, or 29.34 cents for fortified wine.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None as such; you list your brands on the permit application and file an amendment to add one.
- Carrier
- Only a common carrier approved by the ABC Commission; the driver checks ID and gets a signed receipt.
Changes since September 29, 2026
None recorded. The North Carolina chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to North Carolina's direct-shipping rules after that date is posted here.
Ship to North Carolina?
Of the returns and reports above, Pinrates files 1 electronically and prepares 1 for you to submit, on the Prepare plan at $299 a month. One more stays on your filing calendar.
Sources
Every source the North Carolina chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nc-06 | Received by the 15th after each quarter | N.C. ABC Commission, Wine Shipper Quarterly Shipment Report | N.C. ABC Commission |
| nc-07 | N.C. Department of Revenue, Instructions for Form B-C-786, Wine Shipper Permittee Annual Excise Tax Return | N.C. Department of Revenue | |
| nc-09 | No fee | N.C. ABC Commission, Application for a Nonresident Vendor ABC Permit, Wine Shipper Permit, Special Event Permit | N.C. ABC Commission |
| nc-13 | Wine Shipper permit type | N.C. Department of Revenue, Form B-C-785, Alcoholic Beverage Excise Tax Registration Form (6-21) | N.C. Department of Revenue |
| nc-16 | July 2026 and forward | N.C. Department of Revenue, Form E-536, Schedule of County Sales and Use Taxes | N.C. Department of Revenue |
| nc-19 | Ownership verification for an LLC or corporation, filed with the application | Ownership Verification Form | N.C. ABC Commission |
| nc-20 | Renewal and registration | N.C. ABC Commission | |
| nc-21 | Sales and use tax account | Online Business Registration | N.C. Department of Revenue |
| nc-22 | Brand listing, filed with the application and again to add or drop a brand | Wine Shipper Brand Listing | N.C. ABC Commission |
| nc-23 | Annual wine excise return, even with no shipments | B-C-786 | N.C. Department of Revenue |
| nc-24 | Sales and use tax return | E-500 | N.C. Department of Revenue |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nc-01 | Wine shipper permit | N.C. Gen. Stat. § 18B-1001.1 | |
| nc-03 | Duration and renewal of ABC permits | N.C. Gen. Stat. § 18B-903 | |
| nc-05 | Wine excise rates | N.C. Gen. Stat. § 105-113.80(b) | |
| nc-10 | Excise bonds | N.C. Gen. Stat. § 105-113.86 | |
| nc-11 | Retailers required to collect, incl. wine shipper permittees and the $100,000 remote-seller threshold | N.C. Gen. Stat. § 105-164.8(b) | |
| nc-12 | Wine shipper permittees and other ABC permittees must register with the Department of Revenue | N.C. Gen. Stat. § 105-113.83A | |
| nc-14 | Definitions of fortified and unfortified wine | N.C. Gen. Stat. § 18B-101 | |
| nc-28 | Wine bought while visiting a winery may be shipped by common carrier in amounts that can be personally transported | N.C. Gen. Stat. § 18B-109(d) | |
| nc-29 | Amounts of alcoholic beverages that may be purchased | N.C. Gen. Stat. § 18B-303 | |
| nc-30 | § 18B-400, amounts that may be transported, repealed by S.L. 2022-44, s. 3(c), effective July 7, 2022 | N.C. Gen. Stat. Chapter 18B, Article 4, Transportation | |
| nc-15 | Wine shipper packager permit | N.C. Gen. Stat. § 18B-1001.3 | |
| nc-31 | Definitions | N.C. Gen. Stat. § 105-164.3 | |
| nc-18 | Wine shipper permittee pays excise | N.C. Gen. Stat. § 105-113.83(b3) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nc-02 | Industry guidance | Wine Institute, "North Carolina" DTC shipping summary | |
| nc-04 | 4.75% state | N.C. Department of Revenue, "Current Sales and Use Tax Rates" | N.C. Department of Revenue |
| nc-08 | Sales and use tax | N.C. Department of Revenue, "Filing Frequency and Due Dates" | N.C. Department of Revenue |
| nc-32 | Shipping, handling, transportation and delivery charges connected with the sale of taxable items are taxable | N.C. Department of Revenue, "Frequently Asked Questions About Use Tax" | N.C. Department of Revenue |
| nc-17 | Effective July 1, 2026 | N.C. Department of Revenue, "Important Notice: Mecklenburg County Sales and Use Tax Increase" | N.C. Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The North Carolina chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.