State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_18B > GS_18B-804

§18B‑804.  Alcoholic beverage pricing.

(a)        Uniform Price ofSpirituous Liquor. – The retail price of spirituous liquor sold in ABC storesshall be uniform throughout the State, unless otherwise provided by the ABClaw.

(b)        Sale Price ofSpirituous Liquor. – The sale of spirituous liquor sold at the uniform Stateprice shall consist of the following components:

(1)        The distiller'sprice.

(2)        The freight andbailment charges of the State warehouse as determined by the Commission.

(3)        A markup for localboards as determined by the Commission.

(4)        The tax levied underG.S. 105‑113.80(c), which shall be levied on the sum of subdivisions (1),(2), and (3).

(5)        An additional markupfor local boards equal to three and one‑half percent (3 1/2%) of the sumof subdivisions (1), (2), and (3).

(6)        A bottle charge ofone cent (1¢) on each bottle containing 50 milliliters or less and five cents(5¢) on each bottle containing more than 50 milliliters.

(6a)      The bailmentsurcharge.

(6b)      An additional bottlecharge for local boards of one cent (1¢) on each bottle containing 50milliliters or less and five cents (5¢) on each bottle containing more than 50milliliters.

(7)        A roundingadjustment, the formula of which may be determined by the Commission, so thatthe sale price will be divisible by five.

(8)        If the spirituousliquor is sold to a mixed beverage permittee for resale in mixed beverages, acharge of twenty dollars ($20.00) on each four liters and a proportional sum onlesser quantities.

(9)        If the spirituousliquor is sold to a guest room cabinet permittee for resale, a charge of twentydollars ($20.00) on each four liters and a proportional sum on lesserquantities.

(c)        Sale Price ofFortified Wine. – The sale price of fortified wine shall include the tax leviedby G.S. 105‑113.80(b), as well as State and local sales taxes.

(d)        Repealed by SessionLaws 1985, c. 59, s. 2. (1937, c. 49, s. 4; cc. 237, 411; 1945, c. 954; 1949,c. 974, s. 9; 1961, c. 956; 1963, c. 426, s. 12; c. 916, s. 2; c. 1119, s. 1;1965, c. 1063; c. 1102, s. 3; 1967, c. 222, s. 2; c. 1240, s. 1; 1971, c. 872,s. 1; 1973, c. 28; c. 473, s. 1; c. 476, s. 133; c. 606; c. 1288, s. 1; cc.1369, 1396; 1975, cc. 240, 453, 640; 1977, c. 70, ss. 15.1, 15.2, 16; c. 176,ss. 2, 6; 1977, 2nd Sess., c. 1138, ss. 3, 4, 18; 1979, c. 384, s. 1; c. 445,s. 5; c. 482; c. 801, s. 4; 1981, c. 412, s. 2; 1981 (Reg. Sess., 1982), c.1285, s. 5; 1983, c. 713, ss. 100, 101; 1985, c. 59, s. 2; c. 68, s. 1; c. 114,ss. 7‑9; 1991, c. 565, ss. 4, 7; c. 689, ss. 304, 305; 1991 (Reg. Sess.,1992), c. 920, s. 3.)