ALCOHOL BEV. MANUFACTURE SALES TAX EXEMPTION.

View NCGA Bill Details2021
House Bill 619 (Public) Filed Tuesday, April 20, 2021
AN ACT TO PROVIDE A SALES TAX EXEMPTION TO ABC PERMITTEES FOR PURCHASES OF EQUIPMENT, MACHINERY, SUPPLIES, AND INGREDIENTS USED TO MANUFACTURE CERTAIN TYPES OF ALCOHOLIC BEVERAGES.
Intro. by Moffitt, Richardson, Setzer, Winslow.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Jul 2 2021)

SOG comments (1):

long title change

House committee substitute to the 1st edition changed the long title. Original title was AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR EQUIPMENT, MACHINERY, AND SUPPLIES USED IN CREATING CERTAIN TYPES OF ALCOHOLIC BEVERAGES.

H 619

Bill Summaries:

  • Summary date: Jun 24 2021 - More information

    House committee substitute to the 1st edition makes the following changes. 

    Regarding the new sales tax exemption added to GS 105-164.13, clarifies that the exemption for sales of machinery, equipment, parts, and accessories for use (was, as used) in the manufacture of the previously specified items by specified ABC permittees also applies to supplies and ingredients used or consumed by the permittee in the manufacturing process only (was, supplies and ingredients used or consumed in the manufacture). Makes clarifying changes to the act's long title.


  • Summary date: Apr 20 2021 - More information

    Enacts a new sales tax exemption to GS 105-164.13 to exempt from sales tax sales of machinery, equipment, parts, and accessories used in the manufacture of the following specified items by the following specified permittees, as well as supplies and ingredients used or consumed in the manufacture: unfortified winery permittees for the manufacture of unfortified wine; fortified winery permittees for the manufacture of fortified wine; brewery permittees for the manufacture of malt beverages; and distillery permittees for the manufacture of spirituous liquor. Applies to sales made on or after July 1, 2021. 


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