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North Carolina General Statutes Chapter 105. Taxation § 105-113.4F. Delivery sales of certain tobacco products; age verification

Current as of January 01, 2023 | Updated by FindLaw Staff

(a) Scope.--This section applies to delivery sales. For purposes of this section, the term “tobacco product” means cigarettes, smokeless tobacco, or vapor products.

(b) Delivery Seller Requirements.--A delivery seller must do all of the following with respect to a delivery sale:

(1) Obtain a license from the Secretary as required by this Article before accepting an order.

(2) Comply with the age verification requirements in G.S. 14-313(b2).

(3) Report, collect, and remit to the Secretary all applicable taxes as set out in this Article and Article 5 of this Chapter.

(c) Filing Requirement.--A delivery seller who has made a delivery sale, or shipped or delivered tobacco products in connection with a delivery sale, 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:

(1) The name, address, telephone number, and e-mail address of the consumer.

(2) The type and the brand, or brands, of tobacco products that were sold.

(3) The quantity of tobacco products that were sold.

(d) Penalties.--A person who violates this section is subject to the following penalties:

(1) For the first violation, a penalty of one thousand dollars ($1,000).

(2) For a subsequent violation, a penalty not to exceed five thousand dollars ($5,000), as determined by the Secretary.

(e) Repealed by S.L. 2021-180, § 42.9(b), eff. Jan. 1, 2022.

(f) Delivery 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.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-113.4F. Delivery sales of certain tobacco products; age verification - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-113-4f/

Read this complete North Carolina General Statutes Chapter 105. Taxation § 105-113.4F. Delivery sales of certain tobacco products; age verification on Westlaw

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