Frequently Asked Questions

Field Audits

Tab/Accordion Items

An ABC Commission auditor or audit team may conduct an audit of the financial records of permit holders who are located in various locations within the State of North Carolina who serve alcoholic beverages in their establishments.

For more information, refer to our Audit division

An audit is conducted on locations which serve mixed beverages to determine their eligibility, suitability, and compliance under the North Carolina General Statutes, Chapter 18B and the North Carolina ABC Commission rules.

A permittee may be audited at any time.

Yes. If a permittee does not qualify under the laws and rules or if violations exist, the application for permit can be denied.

Depending on the information received during an inspection or report sent to the Commission, the permittee may be audited frequently to determine compliance.

A restaurant’s total gross receipts from food and nonalcoholic beverages shall be not less than thirty percent (30%) of the total gross receipts from food, nonalcoholic beverages, and alcoholic beverages sold for on-premise consumption.

Yes, if the businesses are located in Urban Redevelopment Areas. These businesses shall not have alcoholic beverage sales in excess of fifty percent (50%) of the business’s total annual sales.

No. Simply deface the Mixed Beverage Tax Stamp with a pen and immediately dispose of the bottle

Mixed Beverage permittees are required by statute to pay $20.00 extra per four liters or $3.75 per 750 ml bottle.

A permittee shall not advertise or sell as a mixed beverage a drink which contains less than one (1 oz.) ounce of spirituous liquor unless the permittee informs the customer the drink is a lesser amount.

It is unlawful to refill any spirituous liquor container or add to the contents of such container any other alcoholic beverages.

Yes, but only after receiving approval in writing from the Commission’s Audit Section. See

Yes. A permittee may keep at each mixing station a reasonable number of containers of each brand of liquor likely to be used.

No. If the Tax Stamp falls off the bottle and is lost, contact your local ALE officer and local ABC Board.

Generally, only mixed beverage and other permittees needing to meet local sales area requirements are required to submit financial and inventory reports. These reports are submitted on an annual basis or upon request by the Commission.