Adds new subsection (a4) to GS 105-164.27A, which allows a purchaser of qualifying spiritous liquor, defined as a single container of spiritous liquor costing $50,000 or more, to apply for a direct pay permit to avoid paying sales tax on the liquor purchase to the seller and instead pay use tax directly to the Secretary of Revenue. The maximum amount of use tax imposed is $1,000, and the permit applies only to the purchase of qualifying spiritous liquor. Also provides an exemption in GS 105-113.81(f) for luxury liquor, defined as a single container of spiritous liquor costing $50,000 or more. 

Effective and applicable to purchases on or after January 1, 2024.