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

Amends GS 18B-101, definitions concerning the regulation of alcoholic beverages, amending the definition for antique spirituous liquor, providing that it is a spirituous liquor that has not been (1) in production or bottled in the last 20 years, (2) is in the original manufacturer's unopened container, (3) is not owned by a distillery, and (4) is not otherwise available for purchase by an ABC Board except through special order. Also adds and defines the term antique spirituous liquor seller. 

Amends proposed GS 18B-1001(20), concerning antique spirituous liquor permits, providing that acquisition of antique spirituous liquor, after September 1, 2015 (was, August 1, 2015), must be in accordance with the process established by the ABC Commission. Deletes language that required a complete inventory of the antique spirituous liquor in possession of an applicant for initial and renewal applications for a permit. Also deletes language which provided that permit holders are solely liable for violations occurring in connection with the sale of antique spirituous liquor and that required the ABC Commission to adopt rules concerning ownership and safety rules and standards. 

Amends GS 18B-804 to require the sale price of spirituous liquor sold at the uniform state price to include the antique spirituous liquor seller's price (previously, required 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 specify that spriituous liquor and antique spirituous liquor are subject to the 30% excise tax.

Requires the ABC Commission to establish and adopt temporary rules to implement the provisions of this act by September 1, 2015 (was, August 1, 2015). 

Deletes provisions that provided that a person that 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.