§ 105-113.10. Manufacturers shipping to distributors exempt. - North Carolina Statutes

§ 105‑113.10. Manufacturers shipping to distributors exempt.

Any manufacturer shippingcigarettes to other distributors who are licensed under G.S. 105‑113.12may, upon application to the Secretary and upon compliance with requirementsprescribed by the Secretary, be relieved of paying the taxes levied in thisPart.  No manufacturer may be relieved of the requirement to be licensed as adistributor in order to make shipments, including drop shipments, to a retaildealer or ultimate user. (1969, c. 1075, s. 2; c. 1246, s. 2; 1973, c. 476, s.193; 1975, c. 275, s. 2; 1993, c. 442, s. 4.)