Part 4. Excise Taxes, Distribution of Tax Revenue.

105-113.80.  Excise taxes on beer, wine, and liquor.

(a)        Beer. - An excise tax of sixty-one and seventy-one hundredths cents (61.71) per gallon is levied on the sale of malt beverages.

(b)        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.

(c)        Liquor. - An excise tax of thirty percent (30%) is levied on liquor sold in ABC stores. Pursuant to G.S. 18B-804(b), the price of liquor on which this tax is computed is the distiller's price plus (i) the State ABC warehouse freight and bailment charges, and (ii) a markup for local ABC boards.  (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).)