(a) Definitions. – The following definitions apply in this Article:

(1) ABC Commission. – The North Carolina Alcoholic Beverage Control Commission established under N.C. Gen. Stat. § 18B-200

Terms Used In North Carolina General Statutes 105-113.68

  • Contract: A legal written agreement that becomes binding when signed.
  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3

(2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004.

(3) ABC permit. – Defined in N.C. Gen. Stat. § 18B-101

(4) Alcoholic beverage. – Defined in N.C. Gen. Stat. § 18B-101

(4a) Antique spirituous liquor. – Defined in N.C. Gen. Stat. § 18B-101

(4b) Distillery permittee. – A distillery that holds a distillery permit issued by the ABC Commission under N.C. Gen. Stat. § 18B-1105

(5) Fortified wine. – Defined in N.C. Gen. Stat. § 18B-101

(6) 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.

(7) Malt beverage. – Defined in N.C. Gen. Stat. § 18B-101

(8) Person. – Defined in N.C. Gen. Stat. § 105-228.90

(9) Sale. – Defined in N.C. Gen. Stat. § 18B-101

(10) Secretary. – The Secretary of Revenue.

(11) Spirituous liquor or liquor. – Defined in N.C. Gen. Stat. § 18B-101

(12) Unfortified wine. – Defined in N.C. Gen. Stat. § 18B-101

(13) 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:

a. Unfortified winery permit under N.C. Gen. Stat. § 18B-1101

b. Fortified winery permit under N.C. Gen. Stat. § 18B-1102

c. Brewery permit under N.C. Gen. Stat. § 18B-1104

d. Wine importer permit under N.C. Gen. Stat. § 18B-1106

e. Wine wholesaler permit under N.C. Gen. Stat. § 18B-1107

f. Malt beverages importer permit under N.C. Gen. Stat. § 18B-1108

g. Malt beverages wholesaler permit under N.C. Gen. Stat. § 18B-1109

h. Wine producer permit under N.C. Gen. Stat. § 18B-1114.3

(14) Wine. – Unfortified and fortified wine.

(15) Wine shipper permittee. – A winery that holds a wine shipper permit issued by the ABC Commission under N.C. Gen. Stat. § 18B-1001.1

(b) Scope. – All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions. (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.)

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