Article 2C.

Alcoholic Beverage License and Excise Taxes.

Part 1. General Provisions.

§ 105‑113.68.  Definitions; scope.

(a) Definitions. – The following definitions apply in this Article:

(1) ABC Commission. – The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B‑200.

(2) Repealed by Session Laws 2004‑170, s. 6, effective August 2, 2004.

(3) ABC permit. – Defined in G.S. 18B‑101.

(4) Alcoholic beverage. – Defined in G.S. 18B‑101.

(4a) Antique spirituous liquor. – Defined in G.S. 18B‑101.

(4b) Distillery permittee. – A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B‑1105.

(5) Fortified wine. – Defined in G.S. 18B‑101.

(6) License. – A certificate, issued pursuant to this Article by a city or county, that authorizes a person to engage in a phase of the alcoholic beverage industry.

(7) Malt beverage. – Defined in G.S. 18B‑101.

(8) Person. – Defined in G.S. 105‑228.90.

(9) Sale. – Defined in G.S. 18B‑101.

(10) Secretary. – The Secretary of Revenue.

(11) Spirituous liquor or liquor. – Defined in G.S. 18B‑101.

(12) Unfortified wine. – Defined in G.S. 18B‑101.

(13) Wholesaler or importer. – When used with reference to a wholesaler or an importer of wine or malt beverages, the term includes a resident winery and a wine producer that sells its wines, or wine produced for the permittee under contract, at wholesale to a retailer or at retail and a resident brewery that sells its malt beverages, or malt beverages produced for the permittee under contract, at wholesale to a retailer or at retail. This subdivision applies to a person that holds any of the following permits issued by the ABC Commission:

a. Unfortified winery permit under G.S. 18B‑1101.

b. Fortified winery permit under G.S. 18B‑1102.

c. Brewery permit under G.S. 18B‑1104.

d. Wine importer permit under G.S. 18B‑1106.

e. Wine wholesaler permit under G.S. 18B‑1107.

f. Malt beverages importer permit under G.S. 18B‑1108.

g. Malt beverages wholesaler permit under G.S. 18B‑1109.

h. Wine producer permit under G.S. 18B‑1114.3.

(14) Wine. – Unfortified and fortified wine.

(15) Wine shipper permittee. – A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B‑1001.1.

(b) Scope. – All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions. (1971, c. 872, s. 2; 1973, c. 476, s. 193; 1975, c. 411, s. 1; 1981, c. 747, s. 2; 1985, c. 114, s. 1; c. 596, s. 3; 1993, c. 354, s. 9; c. 415, s. 26; 1995, c. 466, s. 16; 1998‑95, s. 14; 1998‑98, s. 58; 2003‑402, s. 8; 2004‑135, s. 3; 2004‑170, s. 6; 2005‑277, s. 2; 2005‑435, s. 25(b); 2015‑98, ss. 1(g), 4(b); 2019‑169, s. 4.8.)