North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04C .2002
Directory
# (a)
Pursuant to G.S. 143B-245.12, beginning May 1, 2025, and on the first of each month thereafter, the Department shall post to its website, www.ncdor.gov, a directory of certifying manufacturers. The directory shall include the certifying manufacturer's name, along with a listing of the certified and approved products, to include vapor product names, consumable product names, brand names, type or category of products, and flavor of products.
# (b)
Only those products appearing on the directory shall be products offered for sale in this State. All other products not appearing on the directory are prohibited from retail sale in this State.
# (c)
The Department, within each monthly publication of the directory, shall separately list additions or removals of certifying manufacturers or their vapor products or consumable products for that month.
Source: view the official text
In this chapter (40 sections)
- 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
- 17-04c-1401 · Invoice Requirement
- 17-04c-1402 · Sales To Licensed Dealers Only
- 17-04c-1403 · Manufacturers Acting As Retailer
- 17-04c-1501 · Primary Liability
- 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
- 17-04c-1602 · Deliveries To Armed Forces Exchange Services
- 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
- 17-04c-1701 · Must Sell As Designated
- 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
- 17-04c-1703 · Prior Written Notification Required From Nc Customers
- 17-04c-1704 · Invoicing Requirements
- 17-04c-1705 · Reporting Requirements
- 17-04c-1706 · Original Seller Not Liable For Tax
- 17-04c-1707 · Penalties For Improper Handling Of Designated Product
- 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers
- 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
- 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
- 17-04c-1901 · Identification And Location Required
- 17-04c-2001 · Definitions
- 17-04c-2002 · Directory
- 17-04c-2003 · Certification
- 17-04c-2004 · Annual Certification Renewal
- 17-04c-2005 · Material Changes To Certification
- 17-04c-2006 · Registered Agent
- 17-04d-0101 · General Definitions
- 17-04d-0102 · Product Definitions
- 17-04d-0201 · Instate Distributors
- 17-04d-0202 · Out-Of-State Distributors
- 17-04d-0203 · Retail Dealers
- 17-04d-0204 · General License Provisions
- 17-04d-0301 · General Liability
- 17-04d-0302 · Bottled (Closed Container) Soft Drink Rate
- 17-04d-0303 · Liquid Base Rate Illustrated
- 17-04d-0304 · Powder Rate
- 17-04d-0305 · Products Not Used In Manufacturing Process
- 17-04d-0401 · Domestic Use Versus Commercial Use
- 17-04d-0402 · Representative List
- 17-04d-0403 · Representative List Of Syrups And Bases
- 17-04d-0404 · Representative List Of Powder Bases