A BILL TO BE ENTITLED
AN ACT to provide a sales tax exemption to abc permittees for purchases of equipment, machinery, supplies, AND INGREDIENTS used to manufacture certain types of alcoholic beverages.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 reads as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following items are specifically exempted from the tax imposed by this Article:
…
(5q)	Sales of machinery, equipment, parts, and accessories to the following permittees for use in the manufacture of the following items and supplies and ingredients used or consumed by the permittee in the manufacturing process:
a.	The holder of an unfortified winery permit for the manufacture of unfortified wine, as authorized in G.S. 18B‑1101.
b.	The holder of a fortified winery permit for the manufacture of fortified wine, as authorized in G.S. 18B‑1102.
c.	The holder of a brewer permit for the manufacture of malt beverages, as authorized in G.S. 18B‑1104.
d.	The holder of a distillery permit for the manufacture of spirituous liquor, as authorized in G.S. 18B‑1105.
…."
SECTION 2.  This act becomes effective July 1, 2021, and applies to sales made on or after that date.