{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.38a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.38A","heading":"Remote seller requirements.","body":"A remote seller must do all of the following with respect to a remote sale:\n(1)\tObtain a license from the Secretary as required by this Part before accepting an order.\n(2)\tReport, 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).)","path":["","Article 2A. Tobacco Products Tax.","Part 3. Tax on Other Tobacco Products."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.38A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"b92dd4d37e4e0b1c27bd2f1c11768bc7facf2464ace6d11124e8fe3c5250071b","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.38","next":"us-nc/n.c.-gen.-stat.-105-113.38b"},"notice":"GroundRules: Original legal text. Not legal advice."}