Business & Self-EmployedABC PermitLiquor LicenseNorth Carolina

How do I get an ABC permit for a restaurant or grocery store in North Carolina, and what does it cost?

Short answer

You apply to the North Carolina ABC Commission, then get a local license. Each beer or wine permit costs $400, plus a $400 registration every year after. A mixed beverages permit, which you need to serve cocktails and liquor, is $1,000 a year. The Commission usually processes an application within 7–10 days of receiving it, and a complete, paid application can get a 90-day temporary permit by email.

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$400
State fee for each beer or wine permit (on-premises and off-premises are separate permits), and the annual registration fee after that
$1,000
State fee for a mixed beverages permit (cocktails and liquor), charged again at each annual renewal
7–10 days
Typical ABC Commission processing time after it receives your application. A complete, paid application can get a 90-day temporary permit.
April 30 / 25%
Annual renewal and registration deadline. After that there's a 25% late fee, and unrenewed permits are canceled on June 1.
01

At a glance

  • Every retail alcohol permit in North Carolina comes from the state ABC Commission. ALE investigates before a new permit issues, and the city or county has 15 days to file a written objection.
  • State fees under G.S. 18B-902(d): $400 each for on- or off-premises malt beverage, unfortified wine and fortified wine permits, $1,000 for mixed beverages, $50 for a special one-time permit.
  • Before you apply, you need an active LLC or corporation, a lease in the company's name, an EIN and current NC state taxes. Every applicant is fingerprinted ($38 each).
  • Processing usually takes 7–10 days after receipt, and a complete application can get a 90-day temporary permit by email. The two local forms expire after 180 days.
  • After you open: renew or register by April 30 each year (25% late fee after that), keep alcohol invoices on site for 3 years, and collect sales tax (7.25% combined in Wake County).
02

Who issues alcohol permits in North Carolina, and who else is involved?

The state ABC Commission issues every retail alcohol permit. Alcohol Law Enforcement (ALE) investigates the applicant and the premises. The city or county signs two local forms and can object. Once you have a state permit number, you also get a county (and sometimes city) beer and wine license.

In practice, one permit means dealing with several offices:

  • NC ABC Commission: takes applications, issues permits and handles annual renewals and registrations (G.S. 18B-901(a)).
  • ALE, part of the NC Department of Public Safety: helps investigate applicants and premises before a new permit issues, and forwards fingerprints to the SBI and FBI for background checks (G.S. 18B-902(b)).
  • City or county government: has 15 days after the Commission's notice to file a written objection, which must state the facts behind it. A designated official signs the Local Government Opinion form, and building, fire and zoning officials sign the Inspection/Zoning Compliance form (G.S. 18B-901(b), (c)).
  • Local ABC board (for example, the Wake County ABC Board): runs the liquor stores. A mixed beverages permittee must buy all of its liquor from its designated local ABC store.
  • County and city beer and wine licenses: Wake County requires a Beer & Wine License from its tax office before you start selling. Raleigh requires a city license on top of that. Cary doesn't require a town license, which G.S. 105-113.71(c) allows, but you still need the Wake County one.

One more gate: a permit can only issue where local elections have approved that kind of sale (the "legal sales area," searchable on the ABC website). Check this before you sign a lease.

03

Which permit does a restaurant, bar, grocery store or convenience store need?

It depends on what you sell and where it's consumed. If you sell only beer and wine, you need on-premises or off-premises permits. To serve cocktails or liquor, you need a mixed beverages permit, and you have to qualify as a restaurant, hotel, private club or bar.

Figure 1. Which ABC permit do I need? (North Carolina, 2026 rules)

In table ①, read from the top and follow the first row that fits; table ② lists two side branches that apply on their own.

① Main path

Your situationWhat you can getFee and notes
The legal sales area does not allow this type of alcoholThat permit can't be issued—
Allowed, you will sell cocktails or liquor, and you qualify as a restaurant (food and non-alcoholic drinks at least 30% of food, drink and on-premises alcohol sales, a kitchen and at least 10 indoor seats), hotel, private club or barMixed beverages permit$1,000, renewed yearly; usually alongside on-premises beer and wine permits
Allowed, you will sell cocktails or liquor, but you don't qualify (for example, a café or fast-food "eating establishment")No mixed beverages permit, only beer and unfortified wine—
Allowed, no cocktails or liquor, customers drink on siteOn-premises malt beverage / unfortified wine$400 each; also allow sales to go in the original container
Allowed, no cocktails or liquor, take-out only (grocery or convenience store)Off-premises malt beverage / unfortified wine$400 each

② Side branches

Your situationWhat you can getFee and notes
You don't sell alcohol but let customers bring their own liquor or fortified wineBrown-bagging$400, or $200 for a restaurant with fewer than 50 seats
A one-time event (nonprofit fundraiser, going-out-of-business sale)Special one-time permit$50, apply at least 14 days ahead

Source: G.S. 18B-902(d), 18B-1000, 18B-1001, 2026 rules.

The most common setups:

  • Full-service restaurant serving beer, wine and cocktails: on-premises malt beverage + on-premises unfortified wine + mixed beverages. To serve fortified wine, add an on-premises fortified wine permit ($400; available to restaurants, hotels, private clubs and bars, but not eating establishments).
  • Café, bubble tea shop or fast-food spot: most don't meet the restaurant standard below, so they apply as an "eating establishment" for beer and unfortified wine. If the kitchen, seating and food-sales share all qualify, they can apply for mixed beverages as a restaurant.
  • Grocery store, Asian market or convenience store (a "food business"): off-premises malt beverage + off-premises unfortified wine. An on-premises malt beverage permit is also available if you want customers to drink beer on site.
  • Bar: a business mainly selling drinks for on-site consumption, typically beer and wine permits plus mixed beverages.
  • Church or nonprofit fundraiser: a special one-time permit, $50, applied for at least 14 days before the event.

For mixed beverages and brown-bagging, a restaurant must meet the statutory definition (G.S. 18B-1000): sales of food and non-alcoholic beverages must be at least 30% of combined food, non-alcoholic beverage and on-premises alcohol sales, and it needs a kitchen and an indoor dining area with at least 10 seats. The 30% is measured from your books, and you have to keep meeting it after you open.

04

How much does it cost? State fees, annual fees and local licenses

State fees are set by G.S. 18B-902(d): $400 for each beer or wine permit and $1,000 for mixed beverages, and they're nonrefundable. Fingerprint processing is $38 per applicant. Wake County's license runs $5–$25 per type each year. Cary has no town license. Check Raleigh's fee with the city.

  • State application fees (current for 2026): on- or off-premises malt beverage, unfortified wine and fortified wine, $400 each. Mixed beverages, $1,000. Brown-bagging, $400, or $200 for a restaurant with fewer than 50 seats. Special occasion, $400. Special one-time, $50. Fees are not refunded (G.S. 18B-902(f)).
  • Fingerprints: $38 for each person who has to qualify.
  • Wake County Beer & Wine License (annual): on-premises beer $25, off-premises beer $5, on-premises wine $25, off-premises wine $25.
  • Cary: no town license. Raleigh: a city license is required, one per location, applied for online only. The city's site doesn't list the fee, so confirm it with Raleigh before you apply. We can look it up for you.

For example, a Cary restaurant applying for on-premises beer, on-premises unfortified wine and mixed beverages pays $400 + $400 + $1,000 = $1,800 in state fees, plus $25 + $25 for the Wake County license and $38 per applicant for fingerprints. That doesn't include notary fees, building and fire inspections or health permits.

Other states use different agencies, fees and renewal cycles. If you're opening outside North Carolina, we can check the rules there.

05

What do I need before I apply?

Get the company, lease, EIN and state taxes in order first. The LLC or corporation must be active with the NC Secretary of State, the lease must be in the company's name, you need an EIN, and every NC state tax return must be filed and paid. Each applicant must be at least 21, be fingerprinted and complete seller/server training.

For an LLC, the ABC Commission's application checklist calls for:

  • Company documents: Articles of Organization (active with the Secretary of State), a signed and dated operating agreement, a notarized Ownership Verification Form listing every member and percentage, and registered agent details.
  • Premises: a lease or deed in the LLC's name, showing the address and term, with possession at the time you apply. Plus a floor plan and interior and exterior photos.
  • Tax ID: the FEIN–SSN Verification Form (LLCs and corporations use the EIN).
  • The two local forms: Inspection/Zoning Compliance and Local Government Opinion. Either one is rejected if the inspection or signature is more than 180 days old.
  • Applicants: every LLC manager, every member owning 25% or more, and an on-site manager who is a North Carolina resident each submit an application, ID and fingerprint card. Each must be 21 or older, with no felony conviction in the past 3 years and no alcohol conviction in the past 2 years (G.S. 18B-900).
  • Training: Responsible Alcohol Seller/Server (RASP) training has to be completed before a temporary permit issues. The Commission offers free online and in-person classes.
  • Restaurants applying for mixed beverages or brown-bagging: also a menu, a price list of common mixed drinks, and photos of the dining areas, bar, alcohol storage and kitchen.

State tax compliance is a hard requirement. The law says applicants must be current on filing and paying NC state taxes. If the NC Department of Revenue reports that they aren't, the permit won't be issued or renewed (G.S. 18B-900(a)(8), (f)). Unfiled sales tax, payroll withholding or company state tax can all hold up an application.

06

What's the process, and how long until I can sell?

There's no official start-to-finish timeline. What's confirmed: the Commission usually processes an application within 7–10 days of receipt, a complete and paid application can get a 90-day temporary permit by email, local governments have 15 days to object, and the two local forms expire after 180 days.

Figure 2. NC ABC permit timeline

Work from the top in order; finish each step before the next.

StepWhat to doNote
1. SiteCheck zoning and the legal sales areaWatch for a church or school within 50 feet
2. Company and taxesLLC active, lease in the company's name, EIN in hand, state taxes filed and paid—
3. Local formsThe city or county signs Inspection/Zoning Compliance and Local Government OpinionFile within 180 days of signing
4. ApplicantsFingerprints and RASP trainingFingerprints $38 each
5. FileBy mail or at a scheduled in-person drop-offThe Commission usually processes it within 7–10 days
6. Temporary permitEmailed when the application is complete and paidValid 90 days
7. Investigation and objection periodALE investigatesThe local government has 15 days to object in writing
8. Permanent permitThen the county license (Wake) and city licenseCity license required in Raleigh, not in Cary

Source: ABC Commission Retail Permit Information; G.S. 18B-901, 18B-903, 18B-905, 2026 rules.

Where applications tend to get stuck:

  • Local forms: building, fire and zoning inspections depend on the city or county's schedule, and this step often takes the longest. Once signed, the forms are good for 180 days, so line them up with the company, lease and fingerprint work.
  • A temporary permit isn't a guarantee: it can be revoked immediately. If it isn't, it becomes a permanent permit when the 90 days run out (G.S. 18B-903(a)).
  • County and city licenses come after: Wake County needs your ABC permit number, and you need the license before you start selling. Raleigh needs a temporary ABC permit before it issues a city license. Selling alcohol without an ABC permit is illegal.
  • File a complete package, in checklist order: missing items delay processing.
07

After I'm open: renewals, recordkeeping and taxes

Renew or register with the state and renew your Wake County license by April 30 each year. Keep alcohol invoices on site for 3 years. With a mixed beverages permit, keep monthly records that show food sales meet the 30% test. Collect sales tax on alcohol, 7.25% combined in Wake County.

Annual state fees (G.S. 18B-903):

  • On- and off-premises beer and wine permits don't expire, but each one carries a $400 annual registration fee, due before May 1. Skip it and the permit is revoked.
  • Annual permits such as mixed beverages, brown-bagging and special occasion run May 1 through April 30. The renewal fee equals the original fee, so $1,000 for mixed beverages.
  • Pay after April 30 and there's a 25% late fee. Any permit not renewed by June 1 is canceled, and you have to reapply and pay the full fee. Renewal notices go out in February, and not receiving one doesn't excuse a late payment.
  • Renewals are checked for state tax compliance too. If yours is on hold, you email the Commission a compliance letter from NCDOR.

Records (ABC audit rules):

  • Every retail permittee keeps alcohol invoices and receipts on the premises for 3 years, separate from other invoices. Alcohol can't be bought on credit, and beer and wine must come from NC-licensed wholesalers. Missing records are a common violation in inspections.
  • Restaurants with a mixed beverages permit keep monthly records of liquor purchases (dollars and quantity), mixed drink sales, liquor lost to breakage or theft, and sales of food and non-alcoholic drinks, beer and wine, and everything else. The 30% food test is figured from these records, so book food and alcohol sales to separate accounts.

Sales tax and other taxes:

  • Retail sales of beer, wine and mixed drinks are taxed at the general rate, 7.25% combined in Wake County (4.75% state + 2.00% local + 0.50% transit, per the rate table effective July 1, 2026). Alcohol isn't "qualifying food," so the lower food rate doesn't apply.
  • Alcohol excise tax is paid by wholesalers, importers and local ABC boards, not by retailers.
  • If you hold a mixed beverages permit, the ABC store adds a $20 charge per 4 liters of liquor it sells you (G.S. 18B-804(b)(8)). Build that into your drink costs.
  • Sales tax registration is free, and Form E-500 is filed monthly or quarterly depending on how much tax you collect. If you have staff, payroll and NC withholding need to be on time as well. All of this counts toward state tax compliance and can affect next year's renewal.
08

Key rules at a glance

ItemAmount / deadlineNotesApplies to
On- / off-premises malt beverage, unfortified wine, fortified wine$400 eachState application fee. The permit doesn't expire, but annual registration is $400.2026
Mixed beverages (cocktails and liquor)$1,000Restaurant, hotel, private club or bar only. Renewed yearly for $1,000.2026
Brown-bagging (customers bring their own liquor)$400 / $200$200 for a restaurant with fewer than 50 seats. Renewed yearly.2026
Special one-time$50Nonprofit fundraisers, going-out-of-business sales and similar. Apply at least 14 days ahead.2026
Fingerprint processing$38 per personEach person who has to qualify2026
Commission processing timeUsually 7–10 daysAfter receipt. A complete application can get a 90-day temporary permit by email.2026
Local objection period / local form shelf life15 days / 180 daysLocal governments can object in writing within 15 days. The two local forms are rejected after 180 days.2026
Annual renewal / registrationApril 3025% late fee after that. Unrenewed permits are canceled June 1.2026
Wake County Beer & Wine License$5–$25 per typeOn-premises beer $25, off-premises beer $5, on- or off-premises wine $25 each. Renew by April 30. No town license in Cary.2026
Sales tax (Wake County)7.25%Applies to beer, wine and mixed drinks. No reduced food rate.2026
Alcohol invoice retention3 yearsKept on site, separate from other invoices2026
09

Common mistakes

!

"The owner can sign the lease personally."

The ABC Commission requires the lease or deed to be in the name of the applying LLC or corporation, and the company must be active with the Secretary of State. If the lease, company and EIN don't line up, the application is delayed or sent back.

!

"We'll open first and sell alcohol while the permit is pending."

Selling without an ABC permit (at least a temporary one) is illegal. Wake County wants its license before you sell, and Raleigh won't issue a city license until you have a temporary ABC permit.

!

"Beer and wine permits don't expire, so there's nothing to do."

The permit doesn't expire, but each one carries a $400 annual registration fee. Pay after April 30 and there's a 25% late fee. Permits not renewed by June 1 are canceled and you start over.

!

"Once we have the permit, taxes can wait."

Current state taxes are a condition for both issuance and renewal. Alcohol sales are subject to sales tax (7.25% combined in Wake County), invoices must be kept on site for 3 years, and mixed beverages permittees need monthly books showing food sales meet the 30% test.

10

New restaurant, grocery store or an existing business: what to do

The sooner the company and taxes are in order, the faster the permit comes. Ideally, start before you sign the lease.

  • Situation A: A new restaurant that wants beer, wine and cocktails. Check zoning and the legal sales area before signing. Sign the lease in the LLC's name, get an EIN and register for sales tax. Schedule building, fire and zoning inspections with the city or county, then file for on-premises beer, wine and mixed beverages. After opening, book food and alcohol sales separately every month.
  • Situation B: A grocery or convenience store selling beer and wine to go. Apply for off-premises malt beverage and off-premises unfortified wine permits ($400 each). With your permit number, get the Wake County license (off-premises beer $5, off-premises wine $25), plus a city license if you're inside Raleigh. Pay the registration fees by April 30 each year.
  • Situation C: Buying an existing restaurant or store. When ownership of 25% or more changes hands, or the business is sold, the old permit automatically ends. A qualifying new owner can notify the Commission in writing and file a new application within 60 days while continuing to operate under the old permit. Each location can use this only once every 24 months (G.S. 18B-903(c)).
  • Situation D: A single event. For a nonprofit or political fundraiser or a going-out-of-business sale, apply for a special one-time permit ($50) at least 14 days before the event.
Why YCL

ABC applications usually stall on company and tax issues. We fix those first.

When an ABC application gets sent back or delayed, the problem often isn't the alcohol side. It's a company that isn't active, a lease in the owner's name, a missing EIN or state tax returns that were never filed. YCL handles company formation, EINs, sales tax and payroll, so we get those in order first, then prepare and track the ABC and local applications. After you open, the same team keeps your sales tax, payroll and alcohol records straight.

  • Big Four background, 15+ years in U.S. tax, credentialed as CPA, EA and CAA
  • Company status, lease, EIN and state tax compliance checked before you file, so the application isn't sent back
  • The ABC application package prepared for you, with follow-up on local inspections, the Local Government Opinion and county and city licenses
  • Monthly books with food and alcohol sales kept separate, sales tax filed on time, payroll handled and an April 30 renewal reminder every year

How it works

  1. 1

    Free assessment

    A 15-minute call on which permits your business needs and whether there are gaps in the company, lease or taxes.

  2. 2

    Fix the foundation

    Company formation or reinstatement to active status, the EIN, sales tax registration and any unfiled state returns.

  3. 3

    Prepare and file

    We assemble the ABC package, follow up on local forms, fingerprints and training, and track it through the permit and the county and city licenses.

  4. 4

    After you open

    Monthly bookkeeping, sales tax returns, payroll, alcohol records kept in order, and a reminder before every April 30 renewal.

11

FAQ

How much does an ABC permit cost for a restaurant in North Carolina?

Under G.S. 18B-902(d), each beer or wine permit is $400 and a mixed beverages permit is $1,000, and fees aren't refunded. Fingerprints are $38 per applicant. In Wake County you also need a county license ($5–$25 per type). Raleigh requires a city license, and Cary doesn't.

How long does it take to get an ABC permit?

There's no official overall timeline. The ABC Commission usually processes an application within 7–10 days of receipt, and a complete, paid application can get a 90-day temporary permit by email. The local inspections and forms before that often take the longest, and they have to be filed within 180 days of signing.

What alcohol can a grocery or convenience store sell?

Grocery and convenience stores count as food businesses and can get off-premises beer and unfortified wine permits ($400 each), and an on-premises beer permit if they want. Liquor in North Carolina is sold through local ABC stores.

Do I have to pay every year after I get the permit?

Yes. Each beer or wine permit has a $400 annual registration fee, and a mixed beverages permit renews for $1,000, both due by April 30. After that there's a 25% late fee, and permits not renewed by June 1 are canceled. The Wake County license also renews by April 30.

Can YCL help me with this?

Yes. We get the company, EIN, sales tax registration and state tax compliance in order first, since that's where ABC applications most often stall. Then we prepare and track the ABC and local applications, and after you open we keep handling sales tax, payroll and alcohol records. Book a free 15-minute call to start.

Sources

  • North Carolina General Statutes: G.S. 18B-900, 18B-901, 18B-902, 18B-903, 18B-905, 18B-1000, 18B-1001 and 18B-804 (ncleg.gov)
  • North Carolina General Statutes: G.S. 105-113.71, 105-113.77 and 105-113.78 (local beer and wine licenses)
  • NC ABC Commission: Retail Permit Types, Retail Permit Information, Renewal and Registration, Fingerprinting, Audit Records (abc.nc.gov)
  • NC ABC Commission: Retail Permit Application Checklist – LLC; Quick Guide for Retail Permittees (April 2024)
  • Wake County Tax Administration: Beer & Wine License (wake.gov)
  • City of Raleigh: Beer and Wine License (raleighnc.gov)
  • NC Department of Revenue: Current Sales and Use Tax Rates; Sales and Use Tax Registration; Alcoholic Beverages Excise Tax FAQ

Opening a restaurant or store and want to sell alcohol?

Book a free 15-minute call. A CPA will tell you which permits you need and whether your company and taxes are ready, with no fee and no sales pitch.

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