\n(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:\n(1) Each location where a wholesale dealer makes tobacco products.\n(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products.\n(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 if the location is a location other than the location described in subdivision (2) of this subsection.\n(b) License Tax Amount. – The license tax amounts are as follows:\n(1) Wholesale dealer $25.00\n(2) Retail dealer $10.00\n(c) other than the location described in subdivision (2) of this subsection.\n(b) License Tax Amount. – The license tax amounts are as follows:\n(1) Wholesale dealer $25.00\n(2) Retail dealer $10.00\n(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); 2023-12, s. 3.8(a).)\n§ 105-113.39A. (Effective July 1, 2024) License required.\n(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.\n(a1) Other Tobacco Products License. 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.\n(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:\n(1) Each location where a wholesale dealer makes tobacco products other than vapor products.\n(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than vapor products.\n(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.\n(a2) Vapor Products License. – A wholesale dealer or a retail dealer must obtain a vapor products license for all of the following locations:\n(1) Each location where a wholesale dealer makes vapor products.\n(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid vapor all of the following locations:\n(1) Each location where a wholesale dealer makes vapor products.\n(2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid vapor products.\n(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.\n(b) License Tax Amount. – The license tax amounts are as follows:\n(1) Wholesale dealer $25.00\n(2) Retail dealer $10.00\n(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); 2023-12, s. 3.8(a), (b).)
North Carolina Legal Code