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GREENSBORO -- New Year's is one of the most popular times of year for a good party, and the Tar Heel state is cashing in on that fun through tax revenue. The Alcoholic Beverage Control Board says December is the biggest month for liquor sales, with January being the slowest.

In fact, about a third of the state's liquor sales come in December. Private parties are a big factor in that.

"It's my 13th wedding anniversary, so I'm going to spend time with my lovely wife," said David Ragan.

Several customers say they're planning to spend the new year at home rather than going out.

"I'm getting some Grey Goose, and I only buy the top shelf,” said Jabrael Strickland. “I'm spending the evening with my lady and having the best New Year's."

The state makes an average of $275 million a year in tax revenue from liquor sales. Most of that goes to the state's general fund, which goes to education.