Brewery / Distillery Permits & Licenses in Raleigh, NC

Required for all LLCs. Online filing via SOSNC portal recommended.

Required for all LLCs to maintain good standing.

Applies if using DBA; renew every 10 years for $26.

Required for breweries producing and selling malt beverages on premises.

Required for distilleries producing spirituous liquor.

Required if transporting own products to retailers.

Monthly production/sales reports required for permitted manufacturers.

Required for all retailers including taproom sales.

Breweries must pay $40 per barrel (31 gallons) of beer produced or removed. Due monthly using Form A-011. Applies to all beer manufactured in NC or brought into NC for sale.

Distilleries must pay $35.50 per proof gallon on all spirits produced or removed. Due monthly using Form A-012. Tax applies to all distilled spirits manufactured in or imported into North Carolina.

Most counties and cities in NC require a local business license or privilege tax for operating a business. Fees vary widely (e.g., $50 in Cary, higher in larger cities). Contact local clerk for exact requirements. Required even if state permits are obtained.

Required for withholding state income tax.

Must hold valid federal TTB Brewer's Notice before state ABC application.

Required for all businesses selling tangible personal property or certain services. Breweries/distilleries must collect sales tax on retail sales (e.g., tasting room sales). Applies to both beer and spirits sold on-site or to distributors.

All LLCs doing business in NC must register. While LLCs are pass-through entities federally, North Carolina imposes a franchise tax on LLCs based on net worth or minimum tax. See franchise tax entry below.

Required for any brewery/distillery that hires employees. Must withhold state income tax from employee wages and remit regularly. Registration done via NC-1 form or online through NCDOR e-Services.

Employers must register with DES and pay annual unemployment insurance tax on first $41,600 of wages per employee (2024 taxable wage base). New employers pay 1.2% rate until experience-rated.

Applies to all LLCs and corporations doing business in NC. Based on greater of net worth or apportioned investment in NC. Minimum tax of $200 per year. Due annually with Form D-20.

All breweries and distilleries must register with TTB and pay federal excise taxes on alcohol produced. Must file Form 5110.42 (for brewers) or Form 5100.24 (for distillers). Bond required for operations. Part of federal permit process (see TTB permit separately).

Brewers pay federal excise tax semi-monthly using TTB Form 5130.11. Small brewers (under 2M barrels/year) pay $16/hl; reduced to $16.50/hl for first 6M hl after 2023. Due dates are 14th and last day of each month for preceding period.

Distillers pay federal excise tax at $2.70 per proof gallon. Tax is filed semi-monthly using TTB Form 5130.11. Applies to all distilled spirits produced or removed from bonded premises.

All breweries and distilleries must obtain a federal permit from TTB. Brewers file Brewer’s Notice (Form 5100.27); distilleries file Application for Permit of Distilled Spirits Plant (Form 5100.53). Requires detailed facility plans, bond, and formula approval. Must be renewed every three years.

Breweries/distilleries typically permitted in LI, HI, or select CX zones; taproom sales may require special use permit (UDO Sec. 4.4). Confirm via zoning map: https://raleighnc.gov/planning/services/zoning-maps

Required for all businesses operating within city limits; alcohol producers file under manufacturing classification.

Brewery/distillery requires mechanical/electrical review for fermentation equipment.

Special inspections for CO2 systems, grain dust hazards.

Max size/density per UDO Table 10.2; historic districts stricter.

Plan review required for kitchen/bar areas.

Fire and building final inspections required.

Required for monitored systems.

ENC primary jurisdiction for alcohol events.

Required for all employers with three or more employees (full-time, part-time, or seasonal). Sole proprietors and partners are exempt unless they opt in. Corporate officers count toward the three-employee threshold unless formally excluded. Applies to breweries/distilleries if they have three or more employees.

Not legally required by North Carolina state law for all businesses. However, it is strongly recommended due to premises liability risks. Often required by landlords, distributors, or event organizers. Not a statutory mandate but considered standard risk management for breweries/distilleries.

Required for any vehicle registered to the brewery/distillery or used for business purposes (e.g., delivery trucks, tasting room shuttles). Minimum liability limits: $30,000 bodily injury per person, $60,000 per accident, $25,000 property damage. Applies to all businesses operating vehicles in NC.

Not legally required by federal or state law. However, it is strongly recommended for breweries/distilleries selling consumable products. Covers claims related to contamination, labeling errors, or illness. FDA regulates alcohol labeling but does not mandate insurance. Considered essential risk protection.

Not legally required by the NC ABC Commission. However, it is strongly recommended for breweries/distilleries that operate tasting rooms or sell directly to consumers. Covers third-party injury or property damage arising from alcohol service (e.g., intoxicated patrons). Often required by commercial landlords or event venues.

A $1,000 surety bond is required for most ABC permits, including the Brewer's Notice and Distiller's Permit. The bond ensures compliance with NC ABC laws and regulations. Must be filed with the NC ABC Commission before permit issuance. Bond remains in effect for the life of the permit unless canceled with 30 days’ notice.

Required under 27 CFR § 555.62 for all federal permittees (brewers, distillers). The bond amount is based on expected tax liability. Most small producers qualify for a reduced bond of $1,000 under TTB’s “small producer” provision. Must be filed with TTB before permit issuance.

Brewery and distillery operations involve hazards such as pressurized systems, confined spaces (fermenters, stills), flammable vapors, and heavy machinery. Must comply with 29 CFR 1910, including Hazard Communication (HazCom), Lockout/Tagout, and respiratory protection if applicable. Distilleries must also comply with flammable liquid storage standards.

Under Title III of the ADA, breweries and distilleries with public-facing areas must ensure accessibility for people with disabilities. This includes entrances, restrooms, counters, and seating. New construction or alterations must meet ADA Standards for Accessible Design.

Distilleries producing ethanol and using fuel oil for heating may be subject to SPCC requirements. Plan must be prepared by a professional engineer and include containment, inspection, and employee training. Breweries with large diesel generators or fuel storage may also be affected.

While most brewing/distilling byproducts (e.g., spent grain, yeast) are non-hazardous, some cleaning chemicals or distillation residues may be classified as hazardous. Must obtain EPA ID number, comply with storage, labeling, and disposal rules under RCRA (40 CFR Part 262).

Applies to all advertising and marketing. Prohibits deceptive claims (e.g., "organic" without certification, false origin claims). For alcohol, FTC shares jurisdiction with TTB; TTB regulates labels and ads directly, but FTC enforces general truth-in-advertising laws for digital and non-label promotions.

All U.S. employers must verify identity and work authorization for employees using Form I-9. Must be retained for 3 years after hire or 1 year after termination, whichever is later. Applies to all employees, including citizens.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), and proper recordkeeping. Applies to brewery/distillery employees including production, tasting room staff, and managers unless exempt.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying family/medical reasons. Must post required notice and maintain records.

All domestic facilities that manufacture, process, pack, or hold food for human consumption in the U.S. must register with FDA. Includes breweries and distilleries. Registration includes submission of emergency contact information and assurance of inspection access. Required under the Bioterrorism Act of 2002 and FSMA.

While TTB regulates alcohol labeling (brand, class, ABV, health warnings), FDA regulates ingredient and nutrition labeling for any non-alcohol components. If a product includes FDA-regulated ingredients (e.g., energy additives), FDA nutrition facts panel may be required. Most traditional beer and spirits are exempt from full FDA nutrition labeling.

All domestic and foreign LLCs registered in North Carolina must file an annual report with the Secretary of State. The report includes business address, registered agent, and principal office information.

Breweries must renew their ABC Full Brewing Permit annually. The permit year runs from July 1 to June 30. Renewal must be submitted by June 30 to avoid lapse.

Distilleries must renew their ABC Distilled Spirits Plant Permit annually. The permit year runs from July 1 to June 30. Renewal must be submitted by June 30.

All breweries and distilleries must renew their TTB Basic Permit annually by filing Form 5000.24 by January 31. The permit remains valid if filed on time.

Not required by law, but strongly recommended. Covers claims related to overservice, intoxication, injury, or property damage caused by patrons after service. Often required by landlords, event organizers, and insurers. Must be added as an endorsement to CGL or purchased separately.

While not legally required for sole proprietorships with no employees, breweries/distilleries typically need an EIN due to alcohol excise tax filings and TTB registration. Must be obtained before applying for TTB permit.

All breweries and distilleries must register with TTB and pay federal excise taxes on alcohol produced. Must file Form 720 (Quarterly Federal Excise Tax Return) and Form 5000.24 (Alcohol Fuel Use Tax Return, if applicable). Reduced tax rates apply to small producers under CBMTRA (effective 2018, extended through 2029).

Breweries and distilleries must comply with state building codes. Initial and periodic inspections may be required, especially after modifications. Certificate of Occupancy must be maintained.

The original ABC permit must be displayed in a conspicuous location at the licensed premises at all times.

Each new product label must be approved by TTB via Certificate of Label Approval (COLA) before distribution. No expiration, but required for each new product.

Breweries and distilleries must maintain production, taxpaid withdrawal, and inventory records for at least 3 years. Must be available for TTB inspection.

Must retain records of all alcohol sales, transfers, and inventory for a minimum of 3 years. Subject to audit by ABC agents.

Employers must file Form NC-5 annually to reconcile withheld state income taxes. Due by January 31 for the prior calendar year.

Employers must file Form NCUI 101 quarterly and pay unemployment insurance tax on first $25,200 of each employee’s wages.

Mandatory in North Carolina for employers with three or more employees. Coverage must be maintained at all times.

ABC requires permit holders to complete approved responsible alcohol service training every two years. Courses available through ABC website.

Breweries and distilleries must file IRS Form 720 quarterly to report and pay federal excise taxes on alcohol production. Due dates are the last day of the month following the end of each calendar quarter.

Breweries and distilleries must file monthly excise tax returns (Form A-101) and pay tax based on gallons of alcohol produced. First return due the month after first production.

Employers must display the OSHA Job Safety and Health Poster (OSHA 3165) in a conspicuous location accessible to employees. Available for free download from OSHA website.

Employers in North Carolina must display the official Wage and Hour Division Poster, which includes minimum wage, overtime, and child labor laws. Available for free from NC DOL.

Breweries and distilleries are subject to fire safety inspections due to flammable materials (ethanol, compressed gases). Frequency depends on local fire code enforcement. Contact local fire marshal for schedule.

Facilities open to the public for on-site consumption must pass routine health inspections. Frequency and fees vary by county health department.