§ 105-113.36. Wholesale dealer and retail dealer must obtain license. - North Carolina Statutes

§105‑113.36.  Wholesale dealer and retail dealer must obtain license.

A wholesale dealer shallobtain for each place of business a continuing tobacco products license andshall pay a tax of twenty‑five dollars ($25.00) for the license. A retaildealer shall obtain for each place of business a continuing tobacco productslicense and shall pay a tax of ten dollars ($10.00) for the license. A"place of business" is a place where a wholesale dealer or where aretail dealer makes tobacco products other than cigarettes or a wholesaledealer or a retail dealer receives or stores non‑tax‑paid tobaccoproducts other than cigarettes. (1969, c. 1075, s. 2; 1973,c. 476, s. 193; 1991, c. 689, s. 270; 1991 (Reg. Sess., 1992), c. 955, s. 11.)