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Shipping Wine to North Carolina
Allowed
Direct-to-consumer wine shipping to North Carolina is allowed for licensed wineries that hold the required permit.
DTC Shipping Status
Allowed
Permit Required
Yes — a direct shipper permit is required · Fee: $0
Excise Tax Rate
$0.997/gal
Sparkling: $1.11/gal
Fortified wine ($0.2934/L): $1.11/gal
Annual Volume Limit
2 cases per person per month
Sales Tax
Y
Product Registration
Y
Approved Carriers
FedEx, UPS
Excise Filing Frequency
Monthly
Permit & licensing
Permit / License
Wine Shipper Permit
Fee
$0
Expiration / Renewal
Does not expire
Application forms
Taxes
Sales / Use Tax
4.75% state
Local Tax
Yes
Tax on Shipping
Yes
Excise Tax Detail
Unfortified wine: $0.2634/liter; Fortified wine: $0.2934/liter
Reporting & filing
Excise Tax Due
Annually by Jan. 15 (B-C-786)
Sales Tax Due
Quarterly by the 20th
Direct-Shipment Report Due
Quarterly by the 15th
Record Retention
At least 3 years
Reporting forms
Labeling & product rules
Brand / Label Registration
Identify labels for DTC (submit Brand Listing form)
Required shipping-carton label
“CONTAINS ALCOHOLIC BEVERAGES; SIGNATURE OF PERSON AGED 21 YEARS OR OLDER REQUIRED FOR DELIVERY (26-pt type)”
Holders of Federal Basic Permit; notify wholesalers of intent to sell brands DTC if applicable
Statutes & advisories
Agency contacts
North Carolina Alcoholic Beverage Control Commission
4307 Mail Service Center, Raleigh, NC 27699
North Carolina Department of Revenue
PO Box 25000, Raleigh, NC 27640
Sourced from the Wine Institute Direct Shipping Table (updated 2025-05-20). Reference information only, not legal advice — verify current requirements with the North Carolina agency (official source ↗) before shipping.
Ship to North Carolina with confidence.
Wineport checks every order against North Carolina’s rules automatically, calculates the excise tax, and holds anything non-compliant before it ships.