Last updated: 11/13/2024
Wineries And Wine Shipper Permittees Excise Tax Return {B-C-786}
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Description
B-C-786 - WINE SHIPPER PERMITTEE ANNUAL EXCISE TAX RETURN. This form is required to be filed each year by resident and nonresident wineries holding the Wine Shipper (N.C.G.S. 18B-1001.1) permit type issued by the North Carolina Alcoholic Beverage Control (ABC) Commission: North Carolina Gen. Stat. 105-113.83A requires the holder of the permit to register with the North Carolina Department of Revenue and to file and pay excise tax. North Carolina Gen. Stat. 105-113.83 levies the excise tax on the sale of unfortified and/or fortified wine sold and shipped directly to consumers for personal use in this State pursuant to N.C.G.S. 18B-1001.1 and is payable by the wine shipper permittee. Note: If you are a wine shipper permittee that also holds a nonresident wine vendor permit, in addition to this annual return, you must also file Form B-C-788, Nonresident Wine Vendor Monthly Report on Transactions to N.C. Wine Wholesalers, Importers, or Bottlers, each month. www.FormsWorkflow.com
