N.C. Gen. Stat. § 105-113.39A — (Effective July 1, 2024) License required

(a) Requirement. - A wholesale dealer or a retail dealer must obtain from the Secretary a license in accordance with subsections (a1) and (a2) of this section and must pay the required license tax for each license. A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date. (a1) Other Tobacco Products License. - A wholesale dealer or a retail dealer must obtain an other tobacco products license for all of the following locations: (1) Each location where a wholesale dealer makes tobacco products other than vapor products. (2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than vapor products. (3) Each location from where a retail dealer that is a delivery seller or remote seller receives or stores non-tax-paid tobacco products for delivery sales or remote sales of tobacco products other than vapor products if the location is a location other than the location described in subdivision (2) of this subsection. (a2) Vapor Products License. - A wholesale dealer or a retail dealer must obtain a vapor products license for all of the following locations: (1) Each location where a wholesale dealer makes vapor products. (2) Each location where a wholesale dealer or a retail dealer receives or stores non-tax-paid vapor products. (3) Each location from where a retail dealer that is a delivery seller or a remote seller receives or stores non-tax-paid vapor products for delivery sales if the location is a location other than the location described in subdivision (2) of this subsection. (b) License Tax Amount. - The license tax amounts are as follows: (1) Wholesale dealer $25.00 (2) Retail dealer $10.00 (c) Out-of-State Wholesale Dealers. - An out-of-state wholesale dealer of tobacco products that is not a delivery seller or a remote seller may obtain a wholesale dealer's license upon compliance with the provisions of G.S. 105-113.4A and payment of a tax of twenty-five dollars ($25.00). (2021-180, s. 42.9(g); 2023-12, s. 3.8(a), (b).)