North Carolina alcohol tax bonds.
From $100.
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. No credit check up to $10,000. Most applications approve instantly.
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How much does a North Carolina alcohol tax bond cost?
1% of the bond amount plus a $25 fee, from $100. Enter your amount in the calculator for the exact price.
Three steps. 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 application.
Issued on the spot
No credit check up to $10,000. Above $10,000, a soft pull may add a short 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 no credit check up to $10,000.
You need this bond if you are
Claims, renewal, filing, and what sets the price.
If a claim is made
A claim comes from the party the bond protects, the obligee named on the form, when the duty the bond guarantees is not met.
The surety investigates and pays a valid claim, up to the bond amount. You then repay the surety: a surety bond is a guarantee of your performance, not insurance for you.
Renewal and term
The premium covers a one-year term from the effective date you choose.
Renew before the expiry date to keep the bond in force: the license, permit or contract it backs expects continuous coverage.
How to file it
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 sets the price
The premium is 1% of the bond amount plus a $25 fee, $100 minimum: the amount the obligee sets moves the price, not your business profile.
No credit check up to $10,000. Above that, the carrier may run a soft pull, which never affects your score.
Where a check runs, it decides approval; the rate is the same for everyone approved.
One application, 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 check up to $10,000.
Start the application →Common questions.
Other North Carolina bonds.
Price and requirements checked on the carrier’s application, . Page updated .
Alcohol tax bond, issued today.
Pricing from $100. Enter the amount NCDOR set and file the same day.