North Carolina § 105-113 - 68. Definitions; scope.

§ 105-113. 68. Definitions; scope.

Definitions. - The following definitions apply in this Article: ABC Commission. - The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200. Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004. ABC permit. - Defined in G.S. 18B-101. Alcoholic beverage. - Defined in G.S. 18B-101. Antique spirituous liquor. - Defined in G.S. 18B-101. Distillery permittee. - A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B-1105. Fortified wine. - Defined in G.S. 18B-101. 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. Malt beverage. - Defined in G.S. 18B-101. Person. - Defined in G.S. 105-228.90. Sale. - Defined in G.S. 18B-101. Secretary. - The Secretary of Revenue. Spirituous liquor or liquor. - Defined in G.S. 18B-101. Unfortified wine. - Defined in G.S. 18B-101. 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: Unfortified winery permit under G.S. 18B-1101. Fortified winery permit under G.S. 18B-1102. Brewery permit under G.S. 18B-1104. Wine importer permit under G.S. 18B-1106. Wine wholesaler permit under G.S. 18B-1107. Malt beverages importer permit under G.S. 18B-1108. Malt beverages wholesaler permit under G.S. 18B-1109. Wine producer permit under G.S. 18B-1114.3. Wine. - Unfortified and fortified wine. Wine shipper permittee. - A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B-1001.1. Scope. - All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions. History (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.) Editor's Note. - Session Laws 1971, c. 872, s. 2 added this Article, which contains revenue provisions similar to those formerly appearing in repealed Chapter 18 . Session Laws 1981, c. 747, ss. 1-32, extensively amended this Article so as to bring it into conformity with the revision of the laws governing alcoholic beverages, contained in Chapter 18B , as enacted by Session Laws 1981, c. 412. Session Laws 1985, c. 114, s. 1, again extensively amended this Article. The historical citations to sections of this Article as it read prior to its 1985 amendment have been added where appropriate to corresponding sections of the Article as amended. Session Laws 2013-414, s. 53(a), provides: "The Department of Revenue allocates and distributes to cities and counties the local sales and use taxes under Subchapter VIII of Chapter 105 of the General Statutes and a portion of various State taxes under Chapter 105 of the General Statutes, such as the excise tax on beer and wine, the franchise tax on electric power companies, the sales tax on video programming and telecommunications, and the excise tax on piped natural gas. If the Department is unable to accurately identify and calculate the amount of tax proceeds allocable and distributable to a county or city for any one or more of these taxes for one or more of the distributional periods because of implementation issues with the Tax Information Management System (TIMS), the Department must allocate and distribute to a county and city an amount for that period that is equal to the average of the applicable tax proceeds allocated and distributed to it for the same distributional period in the preceding three fiscal years." Session Laws 2015-98, s. 1(i), provides: "No later than September 1, 2015, the ABC Commission shall establish and adopt temporary rules to implement the provisions of this section." Session Laws 2015-98, s. 1(j), made subdivision (4a), as added by Session Laws 2015-98, s. 1(g), effective upon adoption of rules pursuant to Session Laws 2015-98, s. 1(i). The Revisor of Statutes has been informed that these temporary rules have been adopted. Subdivision (a)(4a) as added by Session Laws 2015-98, s. 4(b), was redesignated as subdivision (a)(4b) by the Revisor of Statutes. Session Laws 2015-98, s. 4(h), provides: "No later than October 1, 2015, the ABC Commission shall establish and adopt temporary rules to implement the provisions of this section." Session Laws 2015-98, s. 4(i), made subdivision (a)(4b), as added by Session Laws 2015-98, s. 4(b), effective upon adoption of rules pursuant to Session Laws 2015-98, s. 4(h). The Revisor of Statutes has been informed that these temporary rules have been adopted. Effect of Amendments. - Session Laws 2003-402, s. 8, effective October 1, 2003, added subdivision (15). Session Laws 2004-135, s. 3, effective October 1, 2004, rewrote subdivision (a)(5), which read: "'Fortified wine' means a wine made by fermentation from grapes, fruits, berries, rice, or honey, to which nothing has been added other than pure brandy made from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine, and which has an alcoholic content of not more than twenty-four percent (24%) alcohol by volume"; and rewrote subdivision (a)(12), which read: "'Unfortified wine' means wine that has an alcoholic content produced only by natural fermentation or by the addition of pure cane, beet, or dextrose sugar." Session Laws 2004-170, s. 6, effective August 2, 2004, repealed subdivision (a)(2). Session Laws 2015-98, ss. 1(g) and 4(b), added subdivisions (a)(4a) and (4b). For effective dates, see editor's note. Session Laws 2019-169, s. 4.8, effective July 26, 2019, rewrote subdivision (a)(13), which formerly read: "Wholesaler or importer. - When used with reference to wholesalers or importers of wine or malt beverages, the term includes resident wineries that sell their wines at retail and resident breweries that produce fewer than 25,000 barrels of malt beverages per year."