Who is responsible for paying the state excise tax? What is the state excise tax rate?
The NC importer or NC wholesaler who first handles the product is responsible for paying state excise taxes. Malt Beverage = 61.71¢ per gallon, Unfortified Wine = 26.34¢ per liter, fortified wine = 29.34¢ per liter. GS 105-113.80 and GS 105-113.83(b)