{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.4","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.4","heading":"Definitions.","body":"The following definitions apply in this Article:\n(1)\tAffiliate. - A person who directly or indirectly controls, is controlled by, or is under common control with another person.\n(1a)\tAffiliated manufacturer. - A manufacturer licensed under G.S. 105-113.12 who is an affiliate of a manufacturer licensed under G.S. 105-113.12.\n(1b)\tAlternative nicotine product. - A noncombustible product that contains nicotine, whether natural or synthetic, but does not contain tobacco and is intended for human consumption, whether chewed, absorbed, dissolved, ingested, or by other means. This term does not include a vapor product or any product regulated by the United States Food and Drug Administration under Chapter V of the federal Food, Drug, and Cosmetic Act.\n(1c)\tCigar. - A roll of tobacco wrapped in a substance that contains tobacco, other than a cigarette.\n(1d)\tCigarette. - Any of the following:\na.\tA roll of tobacco wrapped in paper or in a substance that does not contain tobacco.\nb.\tA roll of tobacco wrapped in a substance that contains tobacco and that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette described in subpart a. of this subdivision.\n(1k)\tConsumable product. - Any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.\n(1n)\tConsumer. - An individual who purchases, receives, or possesses tobacco products for personal consumption and not for resale.\n(2)\tCost price. - The actual price paid by the person liable for the tax, before any discount, rebate, or allowance, for an item identified as a stock keeping unit by a unique code or identifier representing the item that is subject to the tax imposed by Part 3 of this Article.\n(2d)\tDelivery sale. - A sale of cigarettes, smokeless tobacco, or vapor products to a consumer in this State in which either of the following apply:\na.\tThe consumer submits the order for the sale by telephone, mail, the internet or other online service or application, or when the seller is otherwise not in the physical presence of the consumer when the consumer submits the order.\nb.\tThe cigarettes, smokeless tobacco, or vapor products are delivered via mail or a delivery service.\n(2e)\tDelivery seller. - A person located within or outside this State who makes a delivery sale.\n(2f)\tDelivery service. - A person engaged in the commercial delivery of letters, packages, or other containers.\n(3)\tDistributor. - Any of the following:\na.\tA person, wherever resident or located, who purchases nontax-paid cigarettes directly from the manufacturer of the cigarettes and stores, sells, or otherwise disposes of the cigarettes.\nb.\tA manufacturer of cigarettes.\nc.\tA delivery seller of cigarettes.\n(4)\tRepealed by Session Laws 1991, c. 689, s. 267.\n(4a)\tIntegrated wholesale dealer. - A wholesale dealer who is an affiliate of a manufacturer of tobacco products, other than cigarettes, and is not a retail dealer.\n(5)\tLicensed distributor. - A distributor licensed under Part 2 of this Article.\n(6)\tManufacturer. - A person who produces tobacco products or a person who contracts with another person to produce tobacco products and is the exclusive purchaser of the products under the contract.\n(7)\tPackage. - The individual packet, can, box, or other container used to contain and to convey tobacco products to the consumer.\n(8)\tPerson. - Defined in G.S. 105-228.90.\n(8a)\tRemote sale. - A sale of tobacco products other than cigarettes, smokeless tobacco, or vapor products to a consumer in this State in which either of the following applies:\na.\tThe consumer submits the order for the sale by telephone, mail, the internet, or other online service or application, or when the seller is otherwise not in the physical presence of the consumer when the consumer submits the order.\nb.\tThe tobacco products other than cigarettes, smokeless tobacco, or vapor products are delivered via mail or a delivery service.\n(8b)\tRemote seller. - A person located within or outside this State who makes a remote sale.\n(9)\tRetail dealer. - A person who sells a tobacco product to the ultimate consumer of the product, including a remote seller or a delivery seller.\n(10)\tSale. - A transfer of possession, transfer of ownership, a trade, an exchange, or a barter, in any manner or by any means, with or without consideration.\n(10a)\tSecretary. - The Secretary of Revenue.\n(10b)\tSmokeless tobacco. - Any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted.\n(10d)\tSnuff. - A tobacco product consisting of finely cut, ground, or powdered tobacco that is not intended to be smoked.\n(11)\tRepealed by Session Laws 1993, c. 442, s. 1, effective January 1, 1994.\n(11a)\tTobacco product. - A cigarette, a cigar, a vapor product, an alternative nicotine product, or any other product that contains tobacco and is intended for inhalation or oral use.\n(12)\tRepealed by Session Laws 1993, c. 442, s. 1, effective January 1, 1994.\n(13)\tUse. - The exercise of any right or power over cigarettes, incident to the ownership or possession thereof, other than the making of a sale thereof in the course of engaging in a business of selling cigarettes. The term includes the keeping or retention of cigarettes for use.\n(13a)\tVapor product. - Any nonlighted, noncombustible product that employs a mechanical heating element, battery, or electronic circuit regardless of shape or size and that can be used to produce vapor from nicotine, however derived, in a solution. The term includes any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The term does not include any product regulated by the United States Food and Drug Administration under Chapter V of the federal Food, Drug, and Cosmetic Act.\n(14)\tWholesale dealer. - Either of the following:\na.\tA person who acquires tobacco products other than cigarettes for sale to another wholesale dealer or to a retail dealer.\nb.\tA manufacturer of tobacco products other than cigarettes. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 267; 1993, c. 354, s. 7; c. 442, s. 1; 2007-435, s. 2; 2009-559, s. 1; 2011-330, s. 2(a); 2014-3, s. 15.1(a); 2019-169, s. 4.7(a); 2020-58, s. 2.1; 2021-180, s. 42.9(a); 2023-12, ss. 3.1, 3.2(a); 2023-134, s. 42.18(a); 2025-25, s. 29(3).)","path":["","Article 2A. Tobacco Products Tax.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.4.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"ededc6e6ffe660e85c6c29524c653a4d4a51b0279a675ea1d6df5f46a6f725f8","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.3","next":"us-nc/n.c.-gen.-stat.-105-113.4a"},"notice":"GroundRules: Original legal text. Not legal advice."}