Past IssuesThe Grapevine
Aug 20, 2009
COMPLIANCE UPDATE: ILLINOIS & NORTH CAROLINA TAX CHANGES EFFECTIVE 9/1/09
ILLINOIS EXCISE TAX:
Effective September 1, 2009, the Illinois excise tax rate will increase for wine sales. For wines containing less than 20% alcohol by volume the rate will be raised to $1.39 per gallon. Increases in the liquor tax rate also will be effective for low alcohol cider and beer and for "alcoholic liquor 20% or more".
The previously mailed IL Department of Revenue's liquor tax form (RL-26-W) for September shipments has the old rate of $0.73 listed. An updated form for reporting September sales to IL consumers can be found at the state's website: http://www.revenue.state.il.us/TaxForms/Misc/Liq/RL-26-W.pdf.
NORTH CAROLINA SALES TAX:
Effective September 1, 2009, the North Carolina sales tax rate will increase by 1%. As a result the combined state and local tax rates are:
- Mecklenburg County: 8.25%
- Alexander, Catawba, Cumberland, Haywood, Martin, Pitt, Sampson and Surry Counties: 8.0%
- The remaining 91 North Carolina counties: 7.75%.
NORTH CAROLINA EXCISE TAX:
Effective September 1, 2009, the North Carolina excise tax rate on fortified wine (over 16% to 24% alcohol by volume) will be raised to $1.11 per gallon. For unfortified wine (over 7% to 16% alcohol by volume), the rate will be raised to $0.997 per gallon. An updated monthly Wine Excise Tax Return (B-C-786) is expected to be available after September 16th at the state's website: http://www.dornc.com/downloads/alcbeverages.html.