N.C. Gen. Stat. § 105-113.39A
(Effective July 1, 2024) License required
Redline — April 1, 2022 → current.View current text →
Current — June 1, 2022
As of April 1, 2022
(1) Requirement. — A wholesale dealer or a retail dealer must obtain from the Secretary a license for each of the locations listed in this subsection, as applicable, and must pay the required license tax for each license. A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date. The locations are: Each location where a wholesale dealer makes tobacco products.
(1) Requirement. — A wholesale dealer or a retail dealer must obtain from the Secretary a license for each of the locations listed in this subsection, as applicable, and must pay the required license tax for each license. A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date. The locations are: Each location where a wholesale dealer makes tobacco products.
(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products.
(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products.
(3) Each location from where a retail dealer that is a delivery seller or remote seller ships delivery sales or remote sales if the location is a location other than the location described in subdivision (2) of this subsection.
(3) Each location from where a retail dealer that is a delivery seller or remote seller ships delivery sales or remote sales if the location is a location other than the location described in subdivision (2) of this subsection.
(4) License Tax Amount. — The license tax amounts are as follows: Wholesale dealer $25.00
(4) License Tax Amount. — The license tax amounts are as follows: Wholesale dealer $25.00
(5) Retail dealer $10.00
(5) Retail dealer $10.00
(6) Out-of-State Wholesale Dealers. — An out-of-state wholesale dealer of tobacco products that is not a delivery seller or a remote seller may obtain a wholesale dealer’s license upon compliance with the provisions of G.S. 105-113.4A and payment of a tax of twenty-five dollars ($25.00).
(6) Out-of-State Wholesale Dealers. — An out-of-state wholesale dealer of tobacco products that is not a delivery seller or a remote seller may obtain a wholesale dealer’s license upon compliance with the provisions of G.S. 105-113.4 A and payment of a tax of twenty-five dollars ($25.00).
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.