{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.39a--2","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.39A","heading":"(Effective July 1, 2024) License required.","body":"(a)\tRequirement. - 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)\tOther 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)\tEach location where a wholesale dealer makes tobacco products other than vapor products.\n(2)\tEach location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than vapor products.\n(3)\tEach 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)\tVapor Products License. - A wholesale dealer or a retail dealer must obtain a vapor products license for all of the following locations:\n(1)\tEach location where a wholesale dealer makes vapor products.\n(2)\tEach location where a wholesale dealer or a retail dealer receives or stores non-tax-paid vapor products.\n(3)\tEach 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)\tLicense Tax Amount. - The license tax amounts are as follows:\n(1)\tWholesale dealer\t$25.00\n(2)\tRetail dealer\t$10.00\n(c)\tOut-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).)","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_105-113.39A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"1094ad168a6de2e673a994cab5f34ed0e9414dde4eecf5f35af530ed1fa9259c","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.39a","next":"us-nc/n.c.-gen.-stat.-105-113.39b"},"notice":"GroundRules: Original legal text. Not legal advice."}