17 NCAC 04C .0103 — Rate Of Discount Allowed

17 NCAC 04C .0104 APPLICATION OR RENEWAL REQUIREMENTS FOR applicants and licensees under Article 2a (a) A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2. (b) A wholesale dealer or retail dealer obtaining, renewing, or updating a license pursuant to G.S 105-113.36 shall use Form B-A-2. (c) Form B-A-2 requires the following: (1) a description of the transactions requested, including: (A) a designation of whether the applicant or licensee is requesting an initial license, renewing a license, or updating information previously submitted on the form; (B) the applicant's or licensee's business structure, such as a sole proprietorship, partnership, corporation, limited liability company, limited liability partnership; (C) if requesting a new license or renewal of an existing license, the type of license requested; (D) the seven digit number assigned by the North Carolina Secretary of State, if applicable; and (E) the total payment due; (2) the applicant's or licensee's business information, including: (A) information required by 17 NCAC 01C .0322(b); (B) the legal name; (C) the date the business began operations; (D) the trade name or doing-business-as name, if applicable; (E) the physical location where non-tax-paid tobacco products are manufactured, received, or stored; (F) the mailing address; (G) the location where records are kept; (H) the e-mail address, if available; and (I) if the applicant or licensee elects to designate a contact person, the identity of the contact person including his or her legal name, telephone number, fax number, and e-mail address; (3) the identity of the applicant's or licensee's owners, officers, partners, or members, and for each person identified, their: (A) social security number, if a natural person; (B) legal name; (C) job title; (D) residential address; (E) phone number; and (F) misdemeanor or felony convictions, if any, and a statement describing the circumstances of the conviction, including the offense, date of offense, date of conviction, case number, court jurisdiction, and any active terms of probation; (4) the identity of persons who previously held an ownership interest in the applicant, and for each person identified: (A) their legal name; (B) the name of business at the time the interest was held; (C) the address of business at the time the interest was held; and (D) the last date of ownership in the applicant or licensee; (5) if any person identified on the form previously owned, operated, or managed another legal entity selling, receiving, or purchasing tobacco products, the applicant or licensee shall include for each person identified: (A) the person's legal name; (B) the person's social security number; (C) the person's residential address; (D) the name of the legal entity; and (E) the person's job title held at the legal entity; (6) a description of the applicant's or licensee's operations, including: (A) a designation of whether the applicant or licensee is a resident, nonresident, affiliated manufacturer, or integrated wholesaler; (B) the percentage of operations that are associated with retail, distribution or wholesale, manufacturing, or other activities; (C) the number of locations storing non-tax-paid tobacco products and the physical address for each location; (D) the number of locations storing tax-paid tobacco products and the physical address for each location; (E) the date when the applicant or licensee began or intends to begin to sell non-tax-paid tobacco products; (F) a designation of whether a surety bond or letter of credit is included with the form; (G) a designation of whether the applicant or licensee currently or intends to buy or sell tobacco products by Internet, telephone, catalog, or any other means that would qualify as a delivery sale; (H) a designation of whether the applicant or licensee currently or intends to buy or sell roll-your own cigarette tobacco; (I) a designation of whether the applicant or licensee currently or intends to import tobacco from out-of-country vendors; (J) if the applicant or licensee is a nonresident distributor or wholesale dealer, designating whether the applicant or licensee is licensed in the applicant's or licensee's state of residence; (K) a designation of whether the applicant or licensee currently or intends to purchase vapor products; (L) a list of all states where the applicant or licensee holds a tobacco products license and the license number for each license; (M) if the applicant or licensee is applying for a distributor's license: (i) a list of all manufacturers that will sell to the applicant or licensee non-tax-paid cigarettes; (ii) the address and phone number of all manufacturers that will sell to the applicant or licensee non-tax-paid cigarettes; (iii) a letter from those manufacturers affirming the manufacturers intent to sell to the applicant or licensee non-tax-paid cigarettes; and (iv) a list of all cigarette brands the applicant or licensee intends to sell; (N) if the applicant or licensee is applying for wholesale dealer's or retail dealer's license: (i) a list of all suppliers providing the applicant or licensee other tobacco products where the excise tax under G.S. 105-113.35 or G.S. 105-113.35A has not been paid; (ii) the supplier's legal name; (iii) the supplier's address; (iv) the supplier's telephone number; (v) for each supplier, the date the applicant or licensee first purchased other tobacco products from the supplier; and (vi) the delivery method for each supplier not located in this State; and (O) a list of roll-your-own cigarette tobacco brands that the applicant or licensee intends to sell, if any; and (7) for the person authorized to legally bind the applicant or licensee, his or her: (A) typed legal name; (B) job title; (C) signature; (D) date of signature; (E) telephone number; (F) fax number; (G) e-mail address; and (H) affirmation that the form is accurate and complete. SECTION .0200 - CIGARETTE DISTRIBUTOR'S LICENSE 17 NCAC 04C .0201 APPLICATION or renewal requirements for a DISTRIBUTOR'S license; duty to update (a) A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2 as set forth in Rule .0104 of this Subchapter. (b) A distributor shall notify the Department of any changes to the information previously provided on Form B-A-2 by submitting a revised Form B-A-2. A distributor shall notify the Department at least 30 days before changing the physical location where non-tax-paid tobacco products are manufactured, received, or stored. A distributor shall notify the Department of all other changes previously provided on Form B-A-2 within 30 days of the change. (c) A distributor obtaining a new license or renewing an expired license shall remit the tax required by G.S. 105-113.12 with Form B-A-2. (d) A distributor obtaining a new license shall include a bond or an irrevocable letter of credit pursuant to G.S. 105-113.13 with Form B-A-2. (e) A distributor shall notify the manufacturers from whom cigarettes are purchased or received when the Department issues it a distributor's license or when there are changes to its distributor's license. (f) A distributor shall submit Form B-A-2 for each place of business as defined by G.S. 105-113.12.