NC H912

Exempts real and personal property located on tribal lands held in trust by the United States for the Eastern Band of Cherokee Indians from property tax regardless of ownership, effective July 1, 2016.

Authorizes the Department of Revenue to enter into an agreement with the Eastern Band of Cherokee Indians regarding excise tax on tobacco products under Chapter 105, Article 2A of the General Statutes.

Allows counties to decline providing services on tribal trust lands unless a written agreement with the Eastern Band of Cherokee Indians specifies each party's responsibilities and compensation, approved by both the Tribal Council and county commissioners.

Removes the 100,000 proof gallon annual production limit for distilleries selling spirituous liquor to tour visitors and allows distilleries to retain certain price components when selling distillery-produced spirits directly to consumers.

Limits consumer purchases of distillery tour spirits to one bottle per 12-month period and requires distilleries to maintain searchable electronic records of purchases using point-of-sale systems.