105-113.39A. License required. [Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date]
(a) 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:
(1) 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.
(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.
(b) License Tax Amount. - The license tax amounts are as follows:
(1) Wholesale dealer $25.00
(2) Retail dealer $10.00
(c) 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). (2021-180, s. 42.9(g).)
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.