Amends GS 18B-101 to add a definition of fortified malt beverage as a beverage that (1) contains at least 9% alcohol by volume and no more than 15% alcohol by volume; (2) is treated by processing, filtration, or another method of manufacture that is not generally recognized as a traditional process in the production of a beer as described in 27 CFR. § 25.55; (3) contains an added flavor containing alcohol or any other ingredient containing alcohol; and (4) the manufacturer is required to file a formula for approval with the US Alcohol and Tobacco Trade and Tax Bureau pursuant to 27 CFR. § 25.55. Makes conforming changes to the definition of malt beverage.

Amends GS 18B-800 to allow fortified malt beverages to be sold only in ABC stores operated by local boards.

Amends GS 18B-804 to require the sale price of fortified malt beverages to include the tax levied on beer as well as state and local sales taxes.

Effective July 1, 2014.