2005 North Carolina Code - General Statutes § 18B-1001.2. Additional wine shipping requirements.

§ 18B‑1001.2.  Additional wine shipping requirements.

(a)       A wine shipper permittee shall:

(1)       Compile and submit to the Commission quarterly a summary indicating all wine products shipped, including brand and price of each product, date of each shipment, quantity of each shipment, and amount of excise and sales tax remitted to the Department of Revenue.

(2)       Register with the Department of Revenue as a wine shipper permittee and provide any additional information required by the Department.

(b)       The Commission may adopt rules to carry out the provisions of this section and other related provisions governing the direct shipping of wine. (2003‑402, s. 3.)