North Carolina General Statutes 18B-1001.2. Additional wine shipping requirements
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(a) A wine shipper permittee shall:
(1) Compile and submit to the Commission quarterly a summary indicating all wine products shipped, including brand and price of each product, date of each shipment, quantity of each shipment, and amount of excise and sales tax remitted to the Department of Revenue. The report shall include all wine products shipped on the permittee’s behalf under contract with a wine shipper packager.
Terms Used In North Carolina General Statutes 18B-1001.2
- Commission: means the North Carolina Alcoholic Beverage Control Commission established under N. See North Carolina General Statutes 18B-101
- Contract: A legal written agreement that becomes binding when signed.
(2) Register with the Department of Revenue as a wine shipper permittee and provide any additional information required by the Department.
(b) The Commission may adopt rules to carry out the provisions of this section and other related provisions governing the direct shipping of wine. (2003-402, s. 3; 2006-227, s. 5.)