A BILL TO BE ENTITLED
AN ACT to provide a sales tax exemption for equipment, machinery, and supplies used in creating certain types of alcoholic beverages.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 reads as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following items are specifically exempted from the tax imposed by this Article:
…
(5q)	Sales of machinery, equipment, parts, and accessories to the following permittees as used in the manufacture of the following items as well as supplies and ingredients used or consumed in the manufacture:
a.	The holder of an unfortified winery permit for the manufacture of unfortified wine, as authorized in G.S. 18B‑1101.
b.	The holder of a fortified winery permit for the manufacture of fortified wine, as authorized in G.S. 18B‑1102.
c.	The holder of a brewer permit for the manufacture of malt beverages, as authorized in G.S. 18B‑1104.
d.	The holder of a distillery permit for the manufacture of spirituous liquor, as authorized in G.S. 18B‑1105.
…."
SECTION 2.  This act becomes effective July 1, 2021, and applies to sales made on or after that date.