After the repeal of prohibition in the 1930's, the North Carolina Legislature voted to return alcohol sales back to North Carolina in 1937.  The Cumberland County ABC Board was organized under the provisions of the Pasquotank Act in 1937.  In a joint meeting of the Cumberland County Commissioners, County Board of Health, and the County Board of Education, three individuals were appointed to serve on the Board.  Cumberland County ABC made its first sale September 7, 1937.   In 1982, the County Commissioners appointed two more individuals to serve on the Board bringing the total to five board members.

The commission felt if the 1937 legislature adopted a control system, the counties voting to establish stores would be able to control and regulate the sale of alcoholic beverages better under a monopoly system.  The commission felt the monopoly system nearly removed liquor control from politics and emphasized the welfare of society rather than revenue or profits.  The profits from the Cumberland County Alcoholic Beverage Control Board are appropriated for alcohol and substance abuse education, rehabilitation, law enforcement and the Cumberland County General Fund.

The Board, as provided by North Carolina Alcoholic Beverage Control laws, operates retail liquor stores and, through its law enforcement division, investigates violations of such laws. North Carolina General Statute 18B-805(c) (2) (3) requires that the Board expend at least 5% of profits for law enforcement and at least 7% of the same profits for alcohol education and rehabilitation purposes.

As a local Board, authorized and defined by NC General States, Cumberland County is an independent local political subdivision of the State.