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Spirituous Liquor Pricing Breakdown
All spirituous liquor sold at retail in North Carolina ABC stores is priced
uniformly throughout the state. In addition to federal and state taxes, the
price of spirituous liquor is determined by a mark-up formula as stated in
G.S. 18B-804. This markup funds the operations of the
ABC Boards, the State ABC Commission and the
State ABC Warehouse. If spirituous liquor is sold to a mixed beverage
permittee for resale, a charge of twenty dollars ($20.00) per each four liters
purchased is included in the price. An example of a spirituous liquor pricing
breakdown is shown below:
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$48.61
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Distiller's Price (12 bottle case/80 proof)
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$25.68
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Federal Ex Tax ($13.50 per 100 proof gallon)
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+ $.85
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Distiller's Freight
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$75.14
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$1.10
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Bailment Charges
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State Warehouse Budget
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$76.24
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Sub Total Case Cost
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+ $29.73
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Local ABC Board Markup
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$105.97
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$31.79
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State Excise Tax
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$3.71
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Additional Markup
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Profit Distribution
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$141.47
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Case Cost to Six Decimals
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+ $.85
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Bailment Surcharge
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State Commission Budget
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$142.32
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รท 12
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Divide Above Number by the Number of Bottles in the case
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$11.86
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$.05
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Add Bottle Charge
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Rehabilitation
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+ $.05
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Add Additional Bottle Charge
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Profit Distribution
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$11.96
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Round the Result to an Integer Evenly Divisible by Five Cents (.05)
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$11.95 |
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+ $.96
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(NC Sales Tax on liquor changed from 7% to 8% Effective 09/01/2009)
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$12.91 |
Selling Price Per Bottle to an Individual. |
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| $11.95 |
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+ $3.75
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Mixed Beverage Tax ($3.75 for 75L)
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$15.70
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Selling Price to Mixed Beverage Permittees
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(No sales tax added for MXB Permittees) |
Click here for a
pie chart
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