Amends GS 18B-1001 to allow a mixed beverages permit holder to be issued an antique spirituous liquor permit, defined as spirituous liquor that has been bottled for at least 20 years, and is in the original, unopened bottle; intended for beverage use; and no longer in production. Allows the antique spirituous permit holder to sell antique spirituous liquor for use in mixed beverages for consumption on premises. Requires the permit holder to submit and maintain an inventory of the antique spirituous liquor in the permit holder's possession. Requires the acquisitions of antique spirituous liquor on or after August 1, 2015, to be in accordance with the process established for special orders of spirituous liquor that is not on the approved list.

Amends GS 18B-902 to set the permit fee at $100.

Amends GS 18B-804 to require the price of antique spirituous liquor to include the price paid by the Alcoholic Beverage Control Commission to purchase the liquor. 

Amends GS 105-113.80 to set out how the price of antique spirituous liquor is to calculated for purposes of determining the tax.

Makes conforming statutory changes.Allows a person who has a permit and has paid the excise tax to sell any antique spirituous liquor  in his or her possession before or on the effective date of this act, or acquired by bequest or inheritance after the effective date of this act. 

Requires the ABC Commission to establish and adopt temporary rules to implement the provisions of this act by August 1, 2015. The act's statutory changes become effective upon the adoption of these rules.