NCDOR Tax Compliance
To receive and hold an ABC permit, a person must meet all qualifications pursuant to § 18B-900(a)(8) and (f). As a result of this legislation, permit applications and all renewals submitted to the ABC Commission go through a tax compliance check.
In order to pass the tax compliance check, applicants are required to have:
- Filed all applicable tax returns, and
- Paid all tax due or is currently meeting the terms of a payment agreement with NC DOR.
If NCDOR has determined your establishment is not tax compliant, your permit application or renewal/registration payment will not be accepted until the tax compliance check is passed. You must resolve this matter with NCDOR and obtain a Letter of Compliance from NCDOR. If you do not provide the Commission with your Letter of Compliance, your permit application cannot be processed, and you cannot register or renew your permanent permits annually.
Pursuant to § 18B-1104(c) and § 18B-1105(c), by October 1st of each year, the ABC Commission shall confirm the holder of a brewery or distillery permit is also compliant with NCDOR. The Commission may suspend a brewery or distillery permit until it becomes compliant with NCDOR
You must contact NCDOR directly using one of the phone numbers below to obtain more information on the matter.
- Raleigh- (919) 707-0881
- Durham- (919) 627-6980
- Asheville- (828) 259-4080
- Charlotte- (704) 519-3380
- Elizabeth City- (252) 338-7480
- Fayetteville- (910) 486-3880
- Greensboro- (336) 487-0280
- Greenville- (252) 830-2480
- Hickory- (828) 261-7580
- Wilmington- (910) 254-5080
- Winston-Salem- (336) 661-6880
- Rocky Mount- (252) 467-9240
Additional information, including a one-page fact sheet and contact information for NCDOR, is available at https://www.ncdor.gov/abc-alcoholic-beverages-commission-tax-compliance.
Please email your compliance letter to permits@abc.nc.gov.