North Carolina § 105-113 - 81. Exemptions.

§ 105-113. 81. Exemptions.

Major Disaster. - Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages or wine rendered unsalable by a major disaster. To qualify for this exemption, the wholesaler or importer shall prove to the satisfaction of the Secretary that a major disaster occurred. A major disaster is the destruction, spoilage, or rendering unsalable of 50 or more cases, or the equivalent, of malt beverages or 25 or more cases, or the equivalent, of wine. Sales to Oceangoing Vessels. - Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages and wine sold and delivered for use on oceangoing vessels. An oceangoing vessel is a ship that plies the high seas in interstate or foreign commerce, in the transport of freight or passengers, or both, for hire exclusively. To qualify for this exemption the beverages shall be delivered to an officer or agent of the vessel for use on that vessel. Sales made to officers, agents, crewmen, or passengers for their personal use are not exempt. Sales to Armed Forces of the United States. - Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages and wine sold to the Armed Forces of the United States. The Secretary may require malt beverages and wine sold to the Armed Forces of the United States to be marked "For Military Use Only" to facilitate identification of those beverages. Out-of-State Sales. - Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages and wine shipped out of this State for resale outside the State. Tasting. - Resident breweries, wineries, and distilleries are not required to remit excise taxes on malt beverages, wine, or spirituous liquor given free of charge to customers, visitors, and employees on the manufacturer's licensed premises for consumption on those premises. History (1963, c. 992, s. 1; 1967, c. 759, s. 24; 1971, c. 872, s. 2; 1975, c. 586, s. 3; 1985, c. 114, s. 1; 2011-183, s. 71; 2015-98, s. 4(d).) Editor's Note. - 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 (e) of this section by Session Laws 2015-98, s. 4(d), 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 2011-183, s. 71, effective June 20, 2011, in subsection (c), in the catchline and second sentence, substituted "Armed Forces of the United States" for "Armed Forces," and in the first sentence, substituted "Armed Forces of the United States" for "United States Armed Forces." Session Laws 2015-98, s. 4(d), in subsection (e), substituted "breweries, wineries, and distilleries" for "breweries and wineries" and "beverages, wine, or spirituous liquor" for "beverages and wine." For effective date, see editor's note. § 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.