§ 105-113.9. Out-of-state shipments. - North Carolina Statutes

§105‑113.9.  Out‑of‑state shipments.

Any distributor engaged ininterstate business shall be permitted to set aside part of the stock asnecessary to conduct interstate business without paying the tax otherwiserequired by this Part, but only if the distributor complies with therequirements prescribed by the Secretary concerning keeping of records, makingof reports, posting of bond, and other matters for administration of this Part.

"Interstatebusiness" as used in this section means:

(1)        The sale of cigarettesto a nonresident where the cigarettes are delivered by the distributor to thebusiness location of the nonresident purchaser in another state; and

(2)        The sale ofcigarettes to a nonresident wholesaler or retailer registered through theSecretary who has no place of business in North Carolina and who purchases thecigarettes for the purposes of resale not within this State and where thecigarettes are delivered to the purchaser at the business location in NorthCarolina of the distributor who is also licensed as a distributor under thelaws of the state of the nonresident purchaser. (1969, c. 1075, s. 2; 1973,c. 476, s. 193; 1977, c. 874; 1993, c. 442, s. 3.)