North Carolina § 105-113 - 80. Excise taxes on malt beverages, wine, and liquor.

§ 105-113. 80. Excise taxes on malt beverages, wine, and liquor.

Malt Beverage. -. An excise tax of sixty-one and seventy-one hundredths cents (61.71›) per gallon is levied on the sale of malt beverages. Wine. - An excise tax of twenty-six and thirty-four hundredths cents (26.34›) per liter is levied on the sale of unfortified wine, and an excise tax of twenty-nine and thirty-four hundredths cents (29.34›) per liter is levied on the sale of fortified wine. Liquor. - An excise tax of thirty percent (30%) is levied on spirituous liquor and antique spirituous liquor sold in ABC stores and in permitted distilleries. Pursuant to G.S. 18B-804(b), the price of liquor on which this tax is computed is the spirituous liquor or antique spirituous liquor seller's price plus (i) the State ABC warehouse freight and bailment charges and (ii) a markup for local ABC boards, unless otherwise specified by law. History (1985, c. 114, s. 1; 1987, c. 832, s. 2; 1998-95, s. 22; 2001-424, s. 34.23(c), (d); 2009-451, s. 27A.4(a); 2015-98, ss. 1(f), 4(c); 2019-6, s. 4.7.) Editor's Note. - Session Laws 2009-451, s. 27A.4(a), which substituted "sixty-one and seventy-one hundredths cents (61.71 › )" for "fifty-three and one hundred seventy-seven one thousandths cents (53.177 › )" in subsection (a), substituted "twenty-six and thirty-four hundredths cents (26.34 › )" for "twenty-one cents (21 › )" and "twenty-nine and thirty-four hundredths cents (29.34 › )" for "twenty-four cents (24 › )" in subsection (b), and, substituted "thirty percent (30%)" for "twenty-five percent (25%)" in subsection (c), was applicable to malt beverages and wine first sold or otherwise disposed of on or after September 1, 2009, and to liquor sold on or after September 1, 2009. Session Laws 2009-451, s. 27A.4(c), provides: "Notwithstanding G.S. 105-113.82 , the percentages of the net amount of excise taxes distributable to a county or city under G.S. 105-113.82 for the taxes collected during the 12-month period ending March 31, 2010, are as follows: "(1) Of the tax on malt beverages levied under G.S. 105-113.80(a) , seven and twenty-four hundredths percent (7.24%). "(2) Of the tax on unfortified wine levied under G.S. 105-113.80(b) , eighteen percent (18%). "(3) Of the tax on fortified wine levied under G.S. 105-113.80(b) , six and forty-nine hundredths percent (6.49%)." Session Laws 2009-451, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2009'." Session Laws 2009-451, s. 28.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2009-2011 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2009-2011 fiscal biennium." Session Laws 2009-451, s. 28.5 is a severability clause. 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 the amendment to subsection (c) by Session Laws 2015-98, s. 1(f), 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. 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 the amendment to subsection (c) of this section by Session Laws 2015-98, s. 4(c), 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 2009-451, s. 27A.4(a), effective September 1, 2009, and applicable to malt beverages and wine first sold or otherwise disposed of on or after that date and to liquor sold on or after that date, substituted "sixty-one and seventy-one hundredths cents (61.71 › )" for "fifty-three and one hundred seventy-seven one thousandths cents (53.177 › )" in subsection (a); substituted "twenty-six and thirty-four hundredths cents (26.34 › )" for "twenty-one cents (21 › )" and "twenty-nine and thirty-four hundredths cents (29.34 › )" for "twenty-four cents (24 › )" in subsection (b); and, substituted "thirty percent (30%)" for "twenty-five percent (25%)" in subsection (c). Session Laws 2015-98, ss. 1(f) and 4(c), in subsection (c), in the first sentence, substituted "spirituous liquor and antique spirituous liquor" for "liquor" and inserted "and in permitted distilleries", and in the second sentence, inserted "or the antique spirituous liquor seller's" and made a minor punctuation change. For effective dates, see editor's note. Session Laws 2019-6, s. 4.7, substituted "malt beverages" for "beer" in the section heading; substituted "Malt Beverage" for "Beer" in the heading for subsection (a); and, in subsection (c), in the second sentence, substituted "spirituous liquor or" for "distiller's or the" near the middle, and added "unless otherwise specified by law" at the end. Legal Periodicals. - For article, "A History of Liquor-by-the-Drink Legislation in North Carolina," see 1 Campbell L. Rev. 61 (1979). Opinions of Attorney General Computation of "Net Profit." - Taxes payable under former G.S. 18-85 were not deductible in computing "net profit" for purposes of determining the tax ceiling. See opinion of Attorney General to Honorable I.L. Clayton, Commissioner of Revenue of N.C. and Mr. W.C. Pickett, Jr., Director, Privilege License Beverage and Cigarette Tax Division, 41 N.C.A.G. 144 (1970), rendered under former G.S. 18-85.