Spirituous Liquor Pricing Breakdown
All spirituous liquor sold at retail in North Carolina ABC stores is priced uniformly throughout the state. In addition to federal and state taxes, the price of spirituous liquor is determined by a mark-up formula as stated in G.S. 18B-804. This markup funds the operations of the ABC Boards , the State ABC Commission and the State ABC Warehouse . If spirituous liquor is sold to a mixed beverage permittee for resale, a charge of twenty dollars ($20.00) per each four liters purchased is included in the price. An example of a spirituous liquor pricing breakdown is shown below:
$150.27
Distiller's Price (12 bottle case/80 proof, includes Federal Excise Tax)
+ $2.75
Bailment Charges (State Warehouse Budget)
$153.02
Sub Total Case Cost
+ $60.60
Local ABC Board Markup (39.6%)
$213.62
$64.08
State Excise Tax (30%)
+ $7.48
Additional Markup (3.5%) (Profit Distribution)
$285.177253
Case Cost to Six Decimals
+ $1.15
Bailment Surcharge (State Commission Budget)
$286.3273
÷ 12
Divide above number by the number of bottles in the case
$23.8606
$.05
Add Bottle Charge (Rehabilitation)
+ $.05
Add Additional Bottle Charge (Profit Distribution)
$23.9606
Round the Result to an Integer Evenly Divisible by Five Cents (.05)
$23.95
Retail price per bottle before sales tax at point of sale 7.00%
+ $1.68
(7% NC Sales Tax)
$25.63
Selling price per bottle of an individual.
+ $3.75
Mixed Beverage Tax ($3.75 for .75L)
$27.70
Selling Price to Mixed Beverage Permittees
(No sales tax added for MXB Permittees)
