NC alcohol tax bonds.
From $100. 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 — pricing starts from $100, and your exact price appears at the application. The application collects no credit information; most applications approve instantly.
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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:
Apply online
Your business details, the bond amount NCDOR required, and the effective date — that is the entire application.
Issued on the spot
The application collects no credit information, so most applicants see the executed bond generated as soon as they pay. Larger amounts may get a quick review.
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.
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; pricing is variable and starts from $100, and the application collects no credit information.
You need this bond if you are
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. No credit section on the form.
Start the application →Common questions.
If yours isn't here, the bond team can usually answer within the hour.
How much is the NC alcohol tax bond? ▾
Who requires it? ▾
Is there a credit check? ▾
Can my bond amount change? ▾
Where do I file it? ▾
Other North Carolina bonds.
Alcohol tax bond, issued today.
Five-minute application, pricing from $100. Enter the amount NCDOR set and file the same day.