North Carolina General Statutes Chapter 105. Taxation § 105-113.35A. Use tax levied

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A tax is levied upon the sale or possession for sale by a person other than a licensed wholesale dealer or licensed retail dealer and upon the use, consumption, and possession for use or consumption of tobacco products other than cigarettes within this State at the rate set in G.S. 105-113.35.  This tax does not apply to tobacco products other than cigarettes upon which the tax levied in G.S. 105-113.35 has been paid.

Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-113.35A. Use tax levied - last updated January 01, 2020 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-113-35a/


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