NC H995

Establishes a formal definition of hard cider as a wine with no more than 0.64 grams of carbon dioxide per 100 milliliters, derived primarily from apples or pears, containing 0.50% to 8.50% alcohol by volume, and no unauthorized fruit products or flavorings.

Changes the excise tax on hard cider from 26.34¢ per liter (wine rate) to 61.71¢ per gallon (malt beverage rate), effective October 1, 2019.

Clarifies that hard cider is taxed under the malt beverage tax provision rather than the unfortified wine tax provision.

Includes hard cider in the distribution formula for excise tax revenue to counties and cities at 20.47% of collected taxes, the same as malt beverages.

Designates hard cider tax payments as the responsibility of resident wholesalers, importers, or wine shipper permittees, with taxes due by the 15th of the following month.