N.C. Gen. Stat. § 105-113.38B
(Effective July 1, 2025) Records
Redline — April 1, 2022 → current.View current text →
Current — June 1, 2022
As of April 1, 2022
In addition to the records required to be kept under G.S. 105-113.4G, a remote seller must maintain the following:
In addition to the records required to be kept under G.S. 105-113.4 G, a remote seller must maintain the following:
(1) A list, updated annually, showing the cost price paid by the remote seller for each stock keeping unit of tobacco products.
(1) A list, updated annually, showing the cost price paid by the remote seller for each stock keeping unit of tobacco products.
(2) Invoices documenting remote or delivery sales to consumers in this State.
(2) Invoices documenting remote or delivery sales to consumers in this State.
(3) Records necessary to document the cost price of purchases of all tobacco products sold to consumers in this State.
(3) Records necessary to document the cost price of purchases of all tobacco products sold to consumers in this State.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.