105-113.10. Manufacturers exempt from paying tax.
(a) Shipping to Other Licensed Distributors. - A licensed manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105-113.12 may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part, but is not relieved from filing a report as required by this Part.
(a1) Shipping to Retailers. - No manufacturer may be relieved of the requirement to be licensed as a distributor in order to make shipments, including drop shipments, to a retail dealer or ultimate user.
(b) Shipping for Affiliated Manufacturer. - A manufacturer may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part on cigarettes that are manufactured by an affiliated manufacturer and temporarily stored at and shipped from its facilities, but is not relieved from filing a report as required by this Part. (1969, c. 1075, s. 2; c. 1246, s. 2; 1973, c. 476, s. 193; 1975, c. 275, s. 2; 1993, c. 442, s. 4; 2011-330, s. 2(b); 2019-169, s. 4.1(d).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 2A - Tobacco Products Tax.
§ 105-113.3 - Scope of tax; administration.
§ 105-113.4B - Cancellation or revocation of license.
§ 105-113.4C - Enforcement of Master Settlement Agreement Provisions.
§ 105-113.4D - Tax with respect to inventory on effective date of tax increase.
§ 105-113.4E - Modified risk tobacco products.
§ 105-113.4G - Records to be kept.
§ 105-113.4H - Federal Constitution and statutes.
§ 105-113.4I - Licenses required.
§ 105-113.4J - Unlicensed place of business.
§ 105-113.4K - Criminal penalties.
§ 105-113.4L - Federal tobacco tax reporting.
§ 105-113.5 - Tax on cigarettes[Effective until July 1, 2022]
§ 105-113.8 - Recodified as G.S105-113.4H, effective November 18, 2021.
§ 105-113.9 - Out-of-state shipments.
§ 105-113.10 - Manufacturers exempt from paying tax.
§ 105-113.11 - Recodified as G.S105-113.4I, effective November 18, 2021.
§ 105-113.12 - Distributor must obtain license[Effective until July 1, 2022]
§ 105-113.13 - Secretary may require a bond or irrevocable letter of credit.
§ 105-113.17 - Identification of dispensers.
§ 105-113.18 - Payment of tax; reports[Effective until July 1, 2022]
§ 105-113.21 - Discount; refund.
§ 105-113.24 - Out-of-State distributors to register and remit tax.
§ 105-113.27 - Non-tax-paid cigarettes.
§ 105-113.29 - Recodified as G.S105-113.4J, effective November 18, 2021.
§ 105-113.30 - Records and reports.
§ 105-113.32 - Non-tax-paid cigarettes subject to confiscation.
§ 105-113.33 - Recodified as G.S105-113.4K, effective November 18, 2021.