Section 105-113.39A - License required(a) Requirement. - A wholesale dealer or a retail dealer must obtain from the Secretary a license in accordance with subsections (a1) and (a2) of this section 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. (a1) Other Tobacco Products License. - A wholesale dealer or a retail dealer must obtain an other tobacco products license for all of the following locations:(1) Each location where a wholesale dealer makes tobacco products other than vapor products.(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than vapor products.(3) Each location from where a retail dealer that is a delivery seller or remote seller receives or stores non-tax-paid tobacco products for delivery sales or remote sales of tobacco products other than vapor products if the location is a location other than the location described in subdivision (2) of this subsection.(a2) Vapor Products License. - A wholesale dealer or a retail dealer must obtain a vapor products license for all of the following locations:(1) Each location where a wholesale dealer makes vapor products.(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid vapor products.(3) Each location from where a retail dealer that is a delivery seller or a remote seller receives or stores non-tax-paid vapor products for delivery 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).N.C. Gen. Stat. § 105-113.39A
Amended by 2023 N.C. Sess. Laws 12, s. 3.8-b, eff. 7/1/2024, and applies to licenses issued on or after that date..Amended by 2023 N.C. Sess. Laws 12, s. 3.8-a, eff. 4/3/2023.Added by 2021 N.C. Sess. Laws 180, s. 42.9-g, eff. 7/1/2022, and applicable to sales or purchases occurring on or after that date.