Spirituous Liquor

Retail sales of spirituous liquor other than mixed beverages are subject to the 7.00% combined general rate of sales and use tax.

For a business or person who is not registered with the Department and is required to collect and/or remit the sales or use tax on spirituous liquor, submit a completed Registration Application for Spirituous Liquor Tax, Form NC-SPLR, by mail to the Department. Gross receipts derived from the sale of spirituous liquor and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Utility and Liquor Sales and Use Tax Return.

Additional Information for Spirituous Liquor