105-113.10. Manufacturers exempt from paying tax. (a) Shipping to Other Licensed Distributors. – A licensed manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105-113.12 may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part, but is not […]
105-113.11. Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
105-113.12. Distributor must obtain license. [Effective until July 1, 2022] (a) A distributor shall obtain for each place of business a distributor’s license and shall pay a tax of twenty-five dollars ($25.00) for the license. A license is in effect until June 30 of the year following the second calendar year after the date of […]
105-113.13. Secretary may require a bond or irrevocable letter of credit. (a) Repealed by Session Laws 2013-414, s. 22(c), effective September 1, 2013. (b) The Secretary may require a licensed distributor to furnish a bond in an amount that adequately protects the State from a licensed distributor’s failure to pay taxes due under this Part. […]
105-113.17. Identification of dispensers. Each vending machine that dispenses cigarettes must be marked to identify its owner in the manner required by the Secretary. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 8.)
105-113.18. Payment of tax; reports. [Effective until July 1, 2022] The taxes levied in this Part are payable when a report is required to be filed. The following reports are required to be filed with the Secretary: (1) Distributor’s Report. – A licensed distributor shall file a monthly report in the form prescribed by the […]
105-113.2. Short title. This Article may be cited as the "Tobacco Products Tax Act" or "Tobacco Products Tax Article." (1969, c. 1075, s. 2; 1991, c. 689, s. 266; 1998-98, s. 56.)
105-113.21. Discount; refund. (a) Repealed by Session Laws 2003-284, s. 45A.1(a), effective for reporting periods beginning on or after August 1, 2003. (a1) Discount. – A licensed distributor who files a timely report under G.S. 105-113.18 and who sends a timely payment may deduct from the amount due with the report a discount of two […]
105-113.24. Out-of-State distributors to register and remit tax. (a) The Secretary may authorize any distributor outside this State engaged in the business of selling and shipping cigarettes into the State to obtain a license and report and pay taxes required by this Part. (b) A nonresident distributor must agree to submit the distributor’s books, accounts, […]
105-113.27. Non-tax-paid cigarettes. (a) Except as otherwise provided in this Article, licensed distributors shall not sell, borrow, loan, or exchange non-tax-paid cigarettes to, from, or with other licensed distributors. (b) Except as otherwise provided in this Article, no person shall sell or offer for sale non-tax-paid cigarettes. (c) The possession of more than six hundred […]
105-113.29. Recodified as G.S. 105-113.4J, effective November 18, 2021. (1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a); recodified as N.C. Gen. Stat. 105-113.4J by 2021-180, s. 42.13E(d).)
105-113.3. Scope of tax; administration. (a) Scope. – The taxes imposed by this Article shall be collected only once on the same tobacco product. Except as permitted by Article 2 of this Chapter, a city or county may not levy a privilege license tax on the sale of tobacco products. (b) Administration. – Article 9 […]
105-113.30. Records and reports. It shall be unlawful for any person who is required under the provisions of this Article to keep records or make reports, to fail to keep such records, refuse to keep such reports, make false entries in such records, fail to produce such records for inspection by the Secretary or his […]
105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel. (a) It shall be unlawful for any person to transport non-tax-paid cigarettes in violation of this Part. The Secretary may adopt rules allowing quantities of non-tax-paid cigarettes, not exceeding six hundred, to be brought into this State by a transient, a […]
105-113.32. Non-tax-paid cigarettes subject to confiscation. All non-tax-paid cigarettes subject to the tax imposed by this Part, together with any container in which they are stored or displayed for sale (including but not limited to vending machines), are declared to be contraband goods and may be seized by any officer of the law. The officer […]
105-113.33. Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c); recodified as N.C. Gen. Stat. 105-113.4K by 2021-180, s. 42.13E(f).)
105-113.35B. Applicability. [Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] As used in this Part, the term "tobacco product" means a tobacco product other than cigarettes. (2021-180, s. 42.9(g).)
105-113.36A. Tax rates; liability for tax. [Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] (a) Tax Imposed. – An excise tax is levied on the sale, use, consumption, handling, or distribution of tobacco products at the following rates: (1) On vapor products, the rate of five cents […]
105-113.37A. Manufacturer’s option. [Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] (a) Shipping to Other Licensed Dealers. – A manufacturer who is not a retail dealer and who ships tobacco products to either a wholesale dealer or a retail dealer licensed under this Part may, upon application […]
105-113.37B. Non-tax-paid products. [Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] Except as otherwise provided in this Part, a licensed wholesale dealer may not sell, borrow, loan, or exchange non-tax-paid tobacco products to, from, or with another licensed wholesale dealer, and an integrated wholesale dealer may not […]
