18B-1001.2. Additional wine shipping requirements.
(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.
(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.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 18B - Regulation of Alcoholic Beverages
§ 18B-1000 - Definitions concerning establishments.
§ 18B-1001 - Kinds of ABC permits; places eligible.
§ 18B-1001.1 - Authorization of wine shipper permit.
§ 18B-1001.2 - Additional wine shipping requirements.
§ 18B-1001.3 - Authorization of wine shipper packager permit.
§ 18B-1001.4 - Authorization of delivery service permit.
§ 18B-1001.5 - Authorization of common area entertainment permit.
§ 18B-1002 - Special one-time permits.
§ 18B-1002.1 - Special auction permit.
§ 18B-1003 - Responsibilities of permittee.
§ 18B-1004 - Hours for sale and consumption.
§ 18B-1005 - Conduct on licensed premises.
§ 18B-1005.1 - Sexually explicit conduct on licensed premises.
§ 18B-1006 - Miscellaneous provisions on permits.
§ 18B-1006.1 - Additional requirement for certain permittees to recycle beverage containers.
§ 18B-1007 - Additional requirements for mixed beverages permittees.
§ 18B-1008 - Rules concerning retail permits.
§ 18B-1010 - Sale and delivery of more than one drink at a time to a single patron.