GroundRules
N.C. Gen. Stat. § 105-113.38A: Remote seller requirements.
Where this section sits in the code
- Article 2A. Tobacco Products Tax.
- Part 3. Tax on Other Tobacco Products.
A remote seller must do all of the following with respect to a remote sale:
(1) Obtain a license from the Secretary as required by this Part before accepting an order.
(2) Report, collect, and remit to the Secretary all applicable taxes as set out in this Part and Article 5 of this Chapter. A remote seller that meets the definition of a "retailer" as defined in Article 5 of this Chapter is subject to all State laws that apply to a retailer in this State. (2021-180, s. 42.9(g).)
Collected 2026-08-27T18:15:52Z. Source file · JSON