ABC retail permittees must purchase all beer and wine products from a licensed North Carolina wholesaler that is authorized to distribute the product. Retail permittees may not purchase beer and wine products from other retailers such as grocery stores, membership clubs, etc. Regulatory inspections and audits in which quantities purchased from wholesalers are less than quantities sold at retail often result in enforcement actions.
ABC mixed beverage permittees must purchase all spirituous liquor from the appropriate local ABC Board, and not at retail from the front end of an ABC store. Spirituous liquor purchased through the proper channel will have a mixed beverage tax stamp on each bottle. All bottles of liquor on an ABC-permitted premises must have a mixed beverage tax stamp on it. Any bottle of liquor without a tax stamp is evidence of tax evasion, and if discovered by ABC will result in a fine, suspension, or revocation. Even bottles of liquor brought onto the premises as gifts or promotions and kept away from “public” areas of the premises will be penalized and confiscated. In 2021, a new law authorized the delivery of product from the local ABC Board to a mixed beverage permittee.
