NC H107

Permits distillery license holders to sell spirituous liquor distilled on-site in closed containers to visitors for off-premises consumption, limited to areas where ABC stores have been approved.

Requires distillery sales to be priced at Commission-set rates with all applicable excise taxes, bottle charges, and sales taxes remitted to the Department of Revenue; bottles must bear a "North Carolina Distillery Tour Commemorative Spirit" sticker.

Limits consumer purchases to one of each North Carolina code item per calendar year and applies to distilleries manufacturing less than 100,000 proof gallons annually.

Expands locations where distillery permit holders may conduct free spirituous liquor tastings to include trade shows, conventions, shopping malls, beverage festivals, street festivals, agricultural festivals, and other similar Commission-approved events.

Maintains existing tasting restrictions including 0.25 ounce samples limited to 1.5 ounces per consumer per calendar day, with tastings conducted only by distillery employees age 21 or older.