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North Carolina Alcohol Wholesaler, Distributor, or Importer Tax Bond

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How much does a North Carolina alcohol wholesaler, distributor, or importer tax bond cost?

The North Carolina alcohol wholesaler, distributor, or importer tax bond costs $100 annually if your required bond amount is $5,000 or less. If your required bond amount is more than $5,000, your personal surety bond cost will be provided after a quick application review.

How can you get an alcoholic beverage wholesaler, distributor, or importer tax bond?

You can purchase your North Carolina alcoholic beverage wholesaler, distributor, or importer tax bond online 24/7. You'll need to provide the following information for Department of Revenue filing approval. 

  • name as licensed
  • license type 
  • bond amount

Once your payment has been processed, you'll receive a copy of your bond by email instantly. Your official alcohol sales tax bond will be shipped to your preferred mailing address.

How fast can I get an alcoholic beverage surety bond?

Our industry-leading technology and responsive customer service team allow us to deliver your official North Carolina alcoholic beverage surety bond faster than any other surety provider. Complete your purchase now to receive a copy of your North Carolina surety bond in minutes by email. The Department of Revenue requires your original bond be physically issued and delivered to you, so choose overnight shipping during checkout if you're in a rush. 

If you have questions about your North Carolina alcohol tax bond, call 1(800)308-4358 to speak with a friendly surety expert. We're here to guide you through the alcohol tax bond process so you can get back to running your business.

Bond Type
$2,000Alcohol Wholesale Distributor or Importer Tax BondNonresident Vendors
$5,000Alcohol Wholesale Distributor or Importer Tax BondWholesalers and Importers
$5,001-$50,000Alcohol Wholesale Distributor or Importer Tax BondWholesalers and Importers

What is a North Carolina alcoholic beverage wholesalers or importers tax bond?

North Carolina General Statutes Section 105-113.86 authorizes the state to require a wholesaler, importer, distillery, or nonresident vendor to file a minimum $5,000 bond to adequately protect the state in the event ABC permit holders fail to pay owed taxes. State form B-C-790 is officially titled the “Alcoholic Beverage Surety Bond” but is more commonly known as the “wholesaler tax bond," “importer tax bond,” nonresident vendor tax bond" or just “alcohol tax bond.” This bond specifically requires ABC permit holders file reports, pay all taxes, and otherwise comply with all applicable laws, rules, and regulations relating to the sale, use, and distribution of alcoholic beverages in North Carolina.  

Why is the North Carolina alcoholic beverage wholesalers or importers bond required?

The Department of Revenue might require you to file an alcoholic beverage surety bond to ensure you pay sales tax on your alcohol sales. By filing surety bond form B-C-790, you agree to file reports, pay taxes, and comply with all North Carolina laws and rules that regulate the sale, use, and distribution of alcohol products. If you fail to do so, your issuing surety company will pay valid claims up to your full bond amount, which you must reimburse. 

Who regulates taxation for alcohol wholesalers, distributors and importers?

The North Carolina Department of Revenue enforces tax requirements if you're a liquor wholesaler, distributor, or importer in the state. You can contact the Alcoholic Beverage Control Commission by calling 1(919)779-0700 or emailing [email protected]. The state's official surety bond form instructs you to file your alcohol sales tax bond by mail. 

North Carolina Department of Revenue
Attention: Licensing and Bonding Unit
1429 Rock Quarry Road
Suite 105
Raleigh, NC 27610

The North Carolina DOR requires this bond to guarantee sales tax payments are made to the state for alcohol sales. The DOR enforces a separate North Carolina tobacco tax bond requirement to ensure tobacco tax payments are made to the state. If you sell or distribute alcohol in other states, we also offer alcohol tax bonds nationwide.

What is the alcoholic beverage and wholesalers or importers tax bond amount?

North Carolina General Statutes Section 105-113.86 establishes ABC permit tax bond amounts based on the following liquor license types. 

  • Distillery: $2,000 minimum
  • Nonresident Vendors: $2,000 maximum
  • Wholesaler and/or Importer: $5,000 minimum

If you need help determining your bond amount, contact the Department of Revenue before purchasing your surety bond. 

Who needs an alcoholic beverage control surety bond? 

You might need this North Carolina surety bond if you have a liquor license to work as a distillery, brewery, winery, importer, wholesaler, or retailer who sells any of the following alcohol beverages in the state.

  • beer
  • liquor
  • malt beverage
  • spirits
  • wine
  • other alcoholic beverage types

How do I update or change my alcoholic beverage control bond? 

If the North Carolina Department of Revenue requires your bond form to be updated for any reason, contact your surety company. If you purchased your bond from SuretyBonds.com, email [email protected] to explain the needed change. The most common changes requested are updating your name to match your license registration or updating your bond amount as a result of increased or decreased tax revenue earned from your alcohol sales.

How do I renew my North Carolina wholesaler, distributor, or importer tax bond?

You must renew your North Carolina wholesaler, distributor, or importer tax bond before its current term expires. Once you pay your SuretyBonds.com renewal invoice, renewal instructions will be sent to keep your bond active for your next license term. 

How do I get my commercial alcohol permit in North Carolina? 

Complete the following steps to apply for your North Carolina commercial alcohol permit. 

  1. Choose your needed ABC permit.
  2. Submit an application with the Department of Revenue for your license type.   
  3. Pay the required fees.
  4. Purchase and file a North Carolina surety bond in the correct required amount. 

Call 1 (800) 308-4358 to talk with a Surety Expert