NC alcohol tax bonds.
Flat 3%. Enter your amount.

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.

Required for an NC alcoholic beverage wholesaler or importer under G.S. 105-113.86
Amount is proportionate to your anticipated tax liability — at least $5,000, capped at $50,000
Flat 3%, no credit pull — enter your required bond amount and the premium updates
Flat 3%of your bond amount$275minimum premiumNo creditcheck to issue
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NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
How it works

Apply to filed in one sitting.

No underwriting queue for the standard alcohol tax bond — enter your amount, pay, and file with NCDOR. Here is the whole thing:

TODAY · 5 MINUTES

Apply online

Your business details, the bond amount NCDOR required, and the effective date — that is the entire application.

INSTANTLY

Issued on the spot

No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.

SAME DAY

File with NCDOR

Submit the executed B-C-790 to the Department of Revenue, Excise Tax Division. Wet-ink originals mailed whenever the state insists on them.

The whole pricing page.

Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure NCDOR set and the premium updates.

$5,000 bond
$275
$10,000 bond
$300
$25,000 bond
$750
About this bond

What it is and who needs it.

What the alcohol tax bond actually covers

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.

G.S. 105-113.86 (NCDOR form B-C-790)Under G.S. 105-113.86, a North Carolina beer/wine wholesaler or importer must file a tax bond (form B-C-790) of not less than $5,000, proportionate to anticipated tax liability, which the Secretary of Revenue may raise to as much as $50,000 or reduce as warranted. Confirm the exact amount on your NCDOR notice.

You need this bond if you are

A beer or wine wholesaler licensed by the NC Department of Revenue
An importer bringing malt beverages or wine into North Carolina
Renewing a tax bond NCDOR has re-sized to your current liability
A nonresident vendor the Secretary of Revenue has asked to post a bond

Five minutes, issued on the spot.

Submit the application with the bond amount NCDOR set — the executed B-C-790 is generated instantly, ready to file.

Start the application →
FAQs

Common questions.

If yours isn't here, the bond team can usually answer within the hour.

How much is the NC alcohol tax bond? +
The premium is a flat 3% of the bond amount, with a $275 minimum. The amount itself is set by NCDOR — at least $5,000, proportionate to your anticipated tax liability, up to a $50,000 cap. Enter the figure on your notice and the quote updates.
Who requires it? +
The North Carolina Department of Revenue's Excise Tax Division requires it as a condition of a beer/wine wholesaler or importer license, under G.S. 105-113.86. The bond is filed on form B-C-790.
Is there a credit check? +
No — the alcohol tax bond is issued with no credit pull. Larger bond amounts may get a quick soft-pull review, which never affects your credit score.
Can my bond amount change? +
Yes. The Secretary of Revenue can increase the bond (up to $50,000) if your tax liability grows, or decrease it when a smaller bond will adequately protect the State. We re-issue at the amount NCDOR sets.
Where do I file it? +
With the North Carolina Department of Revenue, Excise Tax Division. We issue the executed B-C-790 ready to submit with your alcoholic beverage tax account.
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Alcohol tax bond, issued today.

Five-minute application, flat 3%, $275 minimum. Enter the amount NCDOR set and file the same day.

Your premium @ 3%$275
Apply now →