Adds new subdivision GS 18B-1105(4) to allow a specified licensed distillery to sell spirituous liquor distilled at the distillery, in closed containers, to consumers who participate in tours of the distillery, to be consumed off the premises of the distillery. Restricts such sale practices to those distilleries (1) located in an area where the establishment of an ABC store has been approved under GS 18B-602(g)and (2) which hold tours of the distillery and its full operation as a regular course of business. Provides that retail sales of spirituous liquor under proposed subdivision (4) is subject to the provisions of GS 18B-802 and that the spirituous liquor must be sold at the price setby the the Alcoholic Beverage Control Commission for that brand of liquorand include all applicable excise and sales tax.Requires that all excise and sales tax be remitted by the permit holderto the Department of Revenue. Distinguishes between prearranged tours of the distillery and walk-in tours, selling hours and days when sales of spirituous liquor may be sold based on whether the tour is prearranged or a walk-in tour. Sets limits for the amount of spirituous liquor that may be sold in a single business day to a distillery patron. Directs theABC Commission toadopt rules regulating the retail sale of spirituous liquor at distilleries. Effective October 1, 2013.