Section 105-113.68 - Definitions; scope(a) Definitions. - The following definitions apply in this Article: (1) ABC Commission. - The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200.(2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004.(3) ABC permit. - Defined in G.S. 18B-101.(4) Alcoholic beverage. - Defined in G.S. 18B-101.(4a) Antique spirituous liquor. - Defined in G.S. 18B-101.(4b) Distillery permittee. - A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B-1105.(5) Fortified wine. - Defined in G.S. 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 G.S. 18B-101.(8) Person. - Defined in G.S. 105-228.90.(9) Sale. - Defined in G.S. 18B-101.(10) Secretary. - The Secretary of Revenue.(11) Spirituous liquor or liquor. - Defined in G.S. 18B-101.(12) Unfortified wine. - Defined in G.S. 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 G.S. 18B-1101.b. Fortified winery permit under G.S. 18B-1102.c. Brewery permit under G.S. 18B-1104.d. Wine importer permit under G.S. 18B-1106.e. Wine wholesaler permit under G.S. 18B-1107.f. Malt beverages importer permit under G.S. 18B-1108.g. Malt beverages wholesaler permit under G.S. 18B-1109.h. Wine producer permit under G.S. 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 G.S. 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.N.C. Gen. Stat. § 105-113.68
Amended by 2019 N.C. Sess. Laws 169,s. 4.8, eff. 7/26/2019.Amended by 2015 N.C. Sess. Laws 98,s. 4-b, effective upon adoption of rules pursuant to 2015 N.C. Sess. Laws 98,s. 4-h (no later than 10/1/2015).Amended by 2015 N.C. Sess. Laws 98,s. 1-g, effective upon adoption of rules pursuant to 2015 N.C. Sess. Laws 98,s. 1-i (no later than 9/1/2015).Amended by 2005 N.C. Sess. Laws 435, s. 25.(b), eff. 9/27/2005.Amended by 2005 N.C. Sess. Laws 277, s. 2, eff. 8/13/2005.Amended by 2004 N.C. Sess. Laws 0170, s. 6, eff. 8/2/2004.Amended by 2004 N.C. Sess. Laws 0135, s. 3, eff. 10/1/2004.Amended by 2003 N.C. Sess. Laws 0402, s. 8, eff. 10/1/2003. 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.