{"data":{"id":"us-nc/n.c.-gen.-stat.-18b-103","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 18B-103","heading":"Exemptions.","body":"All of the following activities shall be permitted:\n(1)\tThe use of ethyl alcohol for scientific, chemical, pharmaceutical, mechanical, and industrial purposes.\n(2)\tThe use of ethyl alcohol by persons authorized to obtain it tax free, as provided by federal law.\n(3)\tThe use of ethyl alcohol in the manufacture and preparation of any product unfit for use as a beverage.\n(4)\tThe use of alcoholic beverages by licensed physicians, druggists, or dental surgeons for medicinal or pharmaceutical purposes; or the use of alcoholic beverages by medical facilities established and maintained for the treatment of patients addicted to the use of alcohol or drugs.\n(5)\tThe use of grain alcohol by college, university or State laboratories, and by manufacturers of medicine, for compounding, mixing, or preserving medicines or medical preparations, or for surgical purposes.\n(5a)\tThe manufacture, possession, and consumption of alcoholic beverages for the purpose of conducting scientific, chemical, pharmaceutical, mechanical, industrial, and educational research in connection with teaching, research, or extension programs conducted by, or under the supervision of, an instructor at an accredited community college, public or private college or university, or an extension agent in connection with educational programs and activities offered by the North Carolina Cooperative Extension Service.\n(6)\tThe manufacture, importation, and possession of denatured alcohol produced and used as provided by federal law.\n(7)\tThe manufacture or sale of cider or vinegar.\n(8)\tThe possession and use of unfortified wine or fortified wine for sacramental purpose by any organized church or ordained minister, including in public school buildings when the use of those buildings is approved by the local school board.\n(9)\tThe possession and use of alcohol acquired for controlled-drinking programs as authorized under G.S. 20-139.1(g).\n(10)\tThe use of spirituous liquor in the manufacture of flavors or flavoring extracts that are unfit for beverage use.\n(11)\tUnder the direct supervision of an instructor during a culinary class that is part of an established culinary curriculum at an accredited college or university, the delivery to or possession or consumption by a student who is less than 21 years of age, when the student is required to taste or imbibe the alcoholic beverage during a culinary class conducted pursuant to the curriculum.\n(12)\tThe trade or exchange of lawfully purchased spirituous liquor if all of the following requirements are met:\na.\tThe transaction only involves the trade or exchange of lawfully purchased spirituous liquor for other lawfully purchased spirituous liquor.\nb.\tThe trade or exchange is only between individuals, for personal use only, and not for resale.\nc.\tThe spirituous liquor to be traded or exchanged is or has been approved by the Commission for sale in this State and is not unfit for human consumption.\nd.\tThe spirituous liquor is not an antique spirituous liquor as that term is defined in G.S. 18B-101(5a). (1923, c. 1, ss. 4, 19, 20; C.S., s. 3411(d), (s), (t); 1935, c. 1141; 1971, c. 872, s. 1; c. 1233; 1981, c. 412, s. 2; c. 747, s. 36; 1981 (Reg. Sess., 1982), c. 1262, s. 3; 1983, c. 435, s. 6; 1985, c. 566, s. 2; 1993, c. 127, s. 1; 2004-199, s. 8; 2009-539, s. 1; 2021-150, s. 23.1.)","path":["Chapter 18B. Regulation of Alcoholic Beverages.","Article 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_18B/GS_18B-103.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T17:57:47Z","sha256":"1459e20f5dac62ecb6a9a009eb727f3093783a430c6a965a772baf7924a7a187","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-18b-102.1","next":"us-nc/n.c.-gen.-stat.-18b-104"},"notice":"GroundRules: Original legal text. Not legal advice."}