{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.4f","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.4F","heading":"Delivery sales of certain tobacco products; age verification.","body":"(a)\tScope. - This section applies to delivery sales. For purposes of this section, the term \"tobacco product\" means cigarettes, smokeless tobacco, or vapor products.\n(b)\tDelivery Seller Requirements. - A delivery seller must do all of the following with respect to a delivery sale:\n(1)\tObtain a license from the Secretary as required by this Article before accepting an order.\n(2)\tComply with the age verification requirements in G.S. 14-313(b2).\n(3)\tReport, collect, and remit to the Secretary all applicable taxes as set out in this Article and Article 5 of this Chapter.\n(c)\tFiling Requirement. - A delivery seller who has made a delivery sale, or shipped or delivered tobacco products in connection with a delivery sale, for which tax is due under this Article, during the previous month must, not later than the tenth day of each month, file with the Secretary a memorandum or a copy of the invoice for every delivery sale made during the previous month. A delivery seller who complies with 15 U.S.C. § 376 with respect to tobacco products covered by that section is considered to have complied with this subsection. The memorandum or invoice must contain the following information:\n(1)\tThe name, address, telephone number, and email address of the consumer.\n(2)\tThe type and the brand, or brands, of tobacco products that were sold.\n(3)\tThe quantity of tobacco products that were sold.\n(d)\tPenalties. - A person who violates this section is subject to the following penalties:\n(1)\tFor the first violation, a penalty of one thousand dollars ($1,000).\n(2)\tFor a subsequent violation, a penalty not to exceed five thousand dollars ($5,000), as determined by the Secretary.\n(e)\tRepealed by Session Laws 2021-180, s. 42.9(b), effective July 1, 2022, and applicable to sales or purchases occurring on or after that date.\n(f)\tDelivery Sellers as Retailers. - A delivery 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. (2019-169, s. 4.7(b); 2021-180, s. 42.9(b); 2023-12, s. 3.4(a); 2025-25, s. 29(1).)","path":["","Article 2A. Tobacco Products Tax.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.4F.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"b64980f602ed338f2c3841e8dadd7e7f36dc701694dc90c6aaec82af07a0fe33","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.4e","next":"us-nc/n.c.-gen.-stat.-105-113.4g"},"notice":"GroundRules: Original legal text. Not legal advice."}