The bond a North Carolina beer or wine wholesaler or importer files with the Department of Revenue on form B-C-790, sized to the excise tax you owe. The amount runs from $5,000 up to $50,000 — and we issue it at a flat 3% with no credit check.
















No underwriting queue for the standard alcohol tax bond — enter your amount, pay, and file with NCDOR. Here is the whole thing:
Your business details, the bond amount NCDOR required, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed B-C-790 to the Department of Revenue, Excise Tax Division. Wet-ink originals mailed whenever the state insists on them.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure NCDOR set and the premium updates.
North Carolina licenses beer and wine wholesalers and importers through the Department of Revenue, Excise Tax Division, and conditions the license on a tax bond filed on form B-C-790. The bond stands behind the excise tax you collect and remit on the alcoholic beverages you handle.
Under G.S. 105-113.86, the bond must be at least $5,000 and proportionate to your anticipated tax liability. The Secretary of Revenue can increase it — up to a $50,000 cap — if your liability grows, or decrease it when a smaller bond will protect the State. (A nonresident vendor permit holder's bond is capped lower, at $2,000.)
The bond is continuing — it stays in force until released, and the surety can be released from future liability only on 60 days' written notice to the Secretary of Revenue. We issue the amount NCDOR set, at a flat 3% with no credit check.
Submit the application with the bond amount NCDOR set — the executed B-C-790 is generated instantly, ready to file.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount NCDOR set and file the same day.