reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4000 - BRANCH OR CHAIN STORES › Section 04B .4001 - REPEALED - ABC STORES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-98;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4000 - BRANCH OR CHAIN STORES › Section 04B .4002 - REPEALED - BAKERY THRIFT STORES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-98;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4000 - BRANCH OR CHAIN STORES › Section 04B .4003-.4005

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-98;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 30, 1981;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4000 - BRANCH OR CHAIN STORES › Section 04B .4006 - REPEALED - FERTILIZERS: SEED: ETC

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-98;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4000 - BRANCH OR CHAIN STORES › Section 04B .4007-.4014

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-98;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; July 1, 1984; June 11, 1977;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4100 - WHOLESALE DISTRIBUTORS OF MOTOR FUELS › Section 04B .4101-.4102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-99;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4100 - WHOLESALE DISTRIBUTORS OF MOTOR FUELS › Section 04B .4103 - REPEALED - MOTOR FUEL NOT FOR HIGHWAY PURPOSES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-99;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4200 - JUNK DEALERS › Section 04B .4201-.4203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-102;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .4301-.4302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-33;
											  105-104;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. December 1, 1997; July 1, 1984;
Repealed Eff. July 1,
											  2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .4401-.4402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-109;
											  105-109.1;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. January 1, 1994; July 1, 1990; March 14, 1980;
Repealed Eff. July 1,
											  2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4500 - GENERAL BUSINESS › Section 04B .4501-.4520

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-102.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981; July 1, 1979; June 11, 1977;
17 NCAC 04B
													 .4501 is Transferred and Recodified from
													 17 NCAC 04B
													 .1102 Eff. July 1, 1990;
17 NCAC 04B
													 .4502 is Transferred and Recodified from
													 17 NCAC 04B
													 .1202 Eff. July 1, 1990;
17 NCAC 04B
													 .4503 is Transferred and Recodified from
													 17 NCAC 04B
													 .1203 Eff. July 1, 1990;
17 NCAC 04B
													 .4504 is Transferred and Recodified from
													 17 NCAC 04B
													 .1708 Eff. July 1, 1990;
17 NCAC 04B
													 .4505 is Transferred and Recodified from
													 17 NCAC 04B
													 .1902 Eff. July 1, 1990;
17 NCAC 04B
													 .4506 is Transferred and Recodified from
													 17 NCAC 04B
													 .2602 Eff. July 1, 1990;
17 NCAC 04B
													 .4507 is Transferred and Recodified from
													 17 NCAC 04B
													 .2603 Eff. July 1, 1990;
17 NCAC 04B
													 .4508 is Transferred and Recodified from
													 17 NCAC 04B
													 .2604 Eff. July 1, 1990;
17 NCAC 04B
													 .4509 is Transferred and Recodified from
													 17 NCAC 04B
													 .2605 Eff. July 1, 1990;
17 NCAC 04B
													 .4510 is Transferred and Recodified from
													 17 NCAC 04B
													 .2108 Eff. July 1, 1990;
17 NCAC 04B
													 .4511 is Transferred and Recodified from
													 17 NCAC 04B
													 .2110 Eff. July 1, 1990;
17 NCAC 04B
													 .4512 is Transferred and Recodified from
													 17 NCAC 04B
													 .2111 Eff. July 1, 1990.
17 NCAC 04B
													 .4513 is Transferred and Recodified from
													 17 NCAC 04B
													 .2112 Eff. July 1, 1990;
17 NCAC 04B
													 .4514 is Transferred and Recodified from
													 17 NCAC 04B
													 .2202 Eff. July 1, 1990;
17 NCAC 04B
													 .4515 is Transferred and Recodified from
													 17 NCAC 04B
													 .2203 Eff. July 1, 1990;
17 NCAC 04B
													 .4516 is Transferred and Recodified from
													 17 NCAC 04B
													 .2204 Eff. July 1, 1990;
17 NCAC 04B
													 .4517 is Transferred and Recodified from
													 17 NCAC 04B
													 .2205 Eff. July 1, 1990;
17 NCAC 04B
													 .4518 is Transferred and Recodified from
													 17 NCAC 04B
													 .2207 Eff. July 1, 1990;
17 NCAC 04B
													 .4519 is Transferred and Recodified from
													 17 NCAC 04B
													 .2801 Eff. July 1, 1990;
17 NCAC 04B
													 .4520 is Transferred and Recodified from
													 17 NCAC 04B
													 .2802 Eff. July 1, 1990;
Amended Eff. January 1, 1994; July 1,
													 1990;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .4500 - GENERAL BUSINESS › Section 04B .4521 - SHORTWAVE RADIOS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-102.5;
													 105-262;
Eff. June 11, 1977;
17 NCAC 04B
													 .4521 is Transferred and Recodified from
													 17 NCAC 04B
													 .2804 Eff. July 1, 1990;
Amended Eff. July 1, 1990;
Repealed
													 Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0100 - GENERAL PROVISIONS › Section 04C .0101 - DEFINITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
In addition to those definitions as set out in
													 G.S.
													 105-113.4, the following terms and phrases as used in this Subchapter have
													 the following meanings:
(1) "Article 2A" means the Tobacco Products
											  Tax Act or Tobacco Products Tax Article, Article 2A, Chapter 105 of the General Statutes of North
											  Carolina.
(2) "Equivalent information" means the information
											  required by Rule .0903(c) of this Subchapter in an alternative format such as a spreadsheet, database, or
											  other compilation.
(3) "Excise tax" means the excise tax levied
											  under G.S.
											  105-113.5,
											  G.S.
											  105-113.6,
											  G.S.
											  105-113.35, or
											  G.S.
											  105-113.35A.
(4) "In this State
											  or within this State" means within the exterior limits of the State of North Carolina, and includes all
											  territory within the limits owned by, leased by, or ceded to the United States of America.
(5) "Nonparticipating manufacturer" means the term as defined in
											  G.S.
											  66-292(3).
(6)
											  "Nonresident distributor" means a distributor who is licensed pursuant to
											  G.S.
											  105-113.24.
(7) "Nonresident
											  purchaser" means a person who is not a consumer and does not have a place of business in this
											  State.
(8) "Other tobacco products" means a cigar or any other
											  product that contains tobacco, other than a cigarette, and is intended for inhalation or oral use; and a
											  vapor product.
(9) "Resident distributor" means a distributor who
											  has a place of business within this State.
(10) "Roll-your-own
											  cigarette tobacco" means the term as defined in
											  G.S.
											  66-290(4).
(11) "Tax-paid cigarettes" mean cigarettes where the excise tax imposed by
											  G.S.
											  105-113.5 or
											  G.S.
											  105-113.6 has been paid.
(12)
											  "Tax-paid tobacco products" mean tobacco products where the excise tax imposed by G.S. 105 113.5, G.S. 105
											  113.6, G.S.
											  105-113.35, or
											  G.S.
											  105-113.35A has been paid.
(13)
											  "Vending machine" means a dispenser or dispensing machine.
Authority
													 G.S.
													 105-262;
Eff. February 1, 1976;
Amended Eff.
													 January 1, 1994; June 1, 1992; October 30, 1981;
Readopted Eff. January 1,
													 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0100 - GENERAL PROVISIONS › Section 04C .0102-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.5;
													 105-113.21;
													 105-113.37;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0100 - GENERAL PROVISIONS › Section 04C .0104 - APPLICATION OR RENEWAL REQUIREMENTS FOR APPLICANTS AND LICENSEES UNDER ARTICLE 2A

Current through Register Vol. 39, No. 2, July 15, 2024
(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;
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0200 - CIGARETTE DISTRIBUTOR'S LICENSE › Section 04C .0201 - APPLICATION OR RENEWAL REQUIREMENTS FOR A DISTRIBUTOR'S LICENSE; DUTY TO UPDATE

Current through Register Vol. 39, No. 2, July 15, 2024
(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.
Authority
													 G.S.
													 105-113.11;
													 105-113.12;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 30, 1981;
Readopted Eff. January 1,
													 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0200 - CIGARETTE DISTRIBUTOR'S LICENSE › Section 04C .0202-.0203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.13;
													 105-113.24;
													 105-113.37;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0200 - CIGARETTE DISTRIBUTOR'S LICENSE › Section 04C .0204 - EXPIRED - EXHIBIT OF LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.17;
													 105-262;
Eff. February 1, 1976;
Expired
													 Eff. January 1, 2019 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0200 - CIGARETTE DISTRIBUTOR'S LICENSE › Section 04C .0205 - DISTRIBUTOR TO NOTIFY MANUFACTURER

Current through Register Vol. 39, No. 2, July 15, 2024
It shall be the responsibility of each cigarette distributor to
													 notify the cigarette manufacturers from whom non-tax-paid cigarettes are purchased or received of the
													 cigarette distributor's license issued by the Secretary and of any subsequent changes to the
													 license.
Authority
													 G.S.
													 105-113.12;
													 105-113.13;
													 105-262;
Eff. October 30, 1981;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0300 - PURCHASE AND SALE OF DECAL STAMPS › Section 04C .0301-.0302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.19;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 1986; July 1, 1984; October 30, 1981;
Repealed Eff. January 1,
													 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0400 - PURCHASE AND SALE OF METER IMPRINT STAMPS › Section 04C .0401-.0404

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.19;
													 105-113.23;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0400 - PURCHASE AND SALE OF METER IMPRINT STAMPS › Section 04C .0405 - REPEALED - METER MACHINE MAINTENANCE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.23;
													 105-262;
Eff. June 11, 1977;
Repealed
													 Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0500 - AFFIXATION OF STAMPS AND IMPRINTS › Section 04C .0501-.0503

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.9;
													 105-113.20;
													 105-113.22;
													 105-113.27;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981; June 11, 1977;
Repealed Eff. January 1,
													 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0500 - AFFIXATION OF STAMPS AND IMPRINTS › Section 04C .0504 - INTERSTATE CIGARETTE SALES; LICENSURE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A nonresident purchaser is not required to
											  obtain a license under G.S.
											  105-113.12 if it accepts delivery of non-tax-paid cigarettes in this State
											  and all the following apply:
(1) The nonresident purchaser receives
											  non-tax-paid cigarettes from a licensed distributor at the licensed distributor's business location in this
											  State.
(2) The nonresident purchaser is purchasing cigarettes for
											  the purpose of resale outside of North Carolina.
(3) The licensed
											  distributor affixes to the cigarettes taxpaid cigarette indicia of the state of the nonresident dealer where
											  required by the state of the nonresident dealer.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0500 - AFFIXATION OF STAMPS AND IMPRINTS › Section 04C .0505 - REPEALED - LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS)

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.20;
													 105-262;
Eff. October 1, 1991;
Repealed
													 Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0600 - CIGARETTE MANUFACTURER › Section 04C .0601 - REPEALED - SALES TO LICENSED DISTRIBUTORS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.10;
													 105-113.37;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0600 - CIGARETTE MANUFACTURER › Section 04C .0602 - REPEALED - INVOICE REQUIREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.10;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981; June 11, 1977;
Repealed Eff. January 1,
													 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0600 - CIGARETTE MANUFACTURER › Section 04C .0603 - REPEALED - TAX ON COMPLIMENTARY PACKS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.5;
													 105-113.10;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0600 - CIGARETTE MANUFACTURER › Section 04C .0604 - REPEALED - MANUFACTURER ACTING AS DISTRIBUTOR

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.10;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0700 - RECEIPT OF UNSTAMPED CIGARETTES › Section 04C .0701 - REPEALED - DISTRIBUTOR RESPONSIBLE FOR TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.10;
													 105-113.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. August 1, 2003.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0700 - RECEIPT OF UNSTAMPED CIGARETTES › Section 04C .0702 - EXCISE TAX LIABILITY FOR CIGARETTE INVENTORY

Current through Register Vol. 39, No. 2, July 15, 2024
A distributor is liable for the tax upon any non-tax-paid cigarettes
													 that are stolen or otherwise unaccounted for.
Authority
													 G.S.
													 105-113.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Readopted Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0800 - EXEMPTIONS › Section 04C .0801 - FEDERAL GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Non-tax-paid cigarettes may be sold to the
											  federal government and its instrumentalities, such as the Armed Forces Exchange Services, but sales by such
											  services shall be limited to members of the armed forces and their dependents who hold identification cards
											  entitling them to make purchases through armed forces exchange services.
(b) Whenever deliveries of non-tax-paid cigarettes are made by distributors
											  to armed forces exchange services, the person making such delivery shall have in his actual possession
											  invoices for such cigarettes which shall show date, invoice number, name and address of distributor, and the
											  name and address of the purchaser and the quantity and brands of cigarettes being transported. If these
											  conditions are not complied with, the non-tax-paid cigarettes shall be subject to confiscation, and the
											  distributor taxed on such sales or deliveries made in an unauthorized manner. In the event of such deliveries
											  of non-tax-paid cigarettes, the cigarettes shall be physically delivered by the distributor's conveyance or a
											  duly authorized common carrier directly to the situs where the installation of the governmental agency is
											  located. Upon such delivery the distributor shall require a duly receipted invoice or copy thereof from the
											  governmental agent, designated to accept delivery. Distributor shall have a bona fide bill of lading, if
											  delivery is made by common carrier.
(c) No sales of non-tax-paid
											  cigarettes on military installations may be made through vending machines, other than those owned and
											  operated by the federal government or instrumentalities thereof.
(d) If a person engages in the sale of cigarettes on a military
											  reservation, regardless of the fact that he may have a contract with the federal government, whereby the
											  federal government will receive a commission, flat fee or some other type of compensation on such sales, same
											  does not exempt the sale of such cigarettes from the cigarette excise tax. In such instance, such sales would
											  not be made by the federal government or an instrumentality of the federal government. Instead, on all such
											  sales, the cigarette tax is due.
Authority
													 G.S.
													 105-113.8;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 30, 1981;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0800 - EXEMPTIONS › Section 04C .0802 - REPEALED - FREE DISTRIBUTION BY MANUFACTURER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 30, 1981;
Repealed Eff. January 1,
													 2005.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS › Section 04C .0903 - INVOICING REQUIREMENTS FOR DISTRIBUTORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Except for sales to consumers, where other
											  record keeping requirements apply, a distributor shall maintain an invoice for every cigarette it sells,
											  ships, or delivers in this State or outside of this State. A distributor shall also maintain an invoice when
											  it transfers cigarettes to other places of business maintained by the distributor.
(b) A distributor shall forward to the Department copies of invoices of
											  cigarette sales or transfers required by Paragraph (a) of this Rule, or equivalent information,
											  monthly.
(c) Invoices shall include the following information:
(1) the invoice date;
(2) the
											  invoice number;
(3) the date of purchase, if
											  applicable;
(4) the name and address of the purchaser and seller,
											  if applicable;
(5) the name and address of the person from whom
											  tobacco products were shipped;
(6) the name and address of the
											  person to whom tobacco products were shipped;
(7) the mode of
											  transportation;
(8) the brand and the quantity of tobacco
											  products;
(9) the price charged for the tobacco products, if
											  applicable; and
(10) when the excise tax has been paid, the
											  following phrase shall appear on the invoice: "North Carolina Tobacco Products Tax Paid."
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS › Section 04C .0904 - RECORD REQUIREMENTS FOR DISTRIBUTORS

Current through Register Vol. 39, No. 2, July 15, 2024
Distributors maintaining records pursuant to
													 G.S.
													 105-113.4G shall segregate records of cigarette sales that are exempt from
													 the excise tax.
Authority
													 G.S.
													 105-113.4G;
													 105-262;
Eff. January 1,
													 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1000 - REFUND › Section 04C .1001 - REPEALED - RETURN UNUSED STAMPS: NO TRANSFER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.20;
													 105-113.25;
													 105-113.37;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1000 - REFUND › Section 04C .1002 - REFUNDS ONLY TO LICENSED DISTRIBUTORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A distributor filing a refund claim pursuant
											  to G.S.
											  105-113.21(b) shall file Form B-A-18.
(b) Form B-A-18 requires the following:
(1) the reporting period for the refund claim;
(2) information required by
											  17 NCAC 01C
											  .0322(b);
(3) the
											  distributor's legal name and mailing address;
(4) the trade name
											  or doing-business-as name, if applicable;
(5) if the distributor
											  elects to designate a contact person, the identity of a contact person, including his or her legal name,
											  phone number, and fax number;
(6) the distributor's state of
											  domicile;
(7) designation of whether the form is an amended
											  form;
(8) the number of tax-paid cigarettes, designated by packs,
											  returned to the manufacturer;
(9) any discount previously allowed
											  under G.S.
											  105-113.21(a1);
(10) the refund due;
(11) for
											  the person authorized to legally bind the person required to file the form, his or her:
(A) signature;
(B) job
											  title;
(C) date of signature; and
(D) affirmation that the form is accurate and complete; and
(12) an affidavit from the manufacturer stating the number of
											  cigarettes returned to the manufacturer by the distributor requesting the refund.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1000 - REFUND › Section 04C .1003-.1004

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.25;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 11, 1977;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1100 - RAILROADS AND OCEAN-GOING VESSELS › Section 04C .1101 - EXPIRED - DEALERS ON TRAINS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; January 1, 1994;
Expired Eff. January 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1100 - RAILROADS AND OCEAN-GOING VESSELS › Section 04C .1102 - OCEAN GOING VESSELS

Current through Register Vol. 39, No. 2, July 15, 2024
Non-tax-paid cigarettes may be sold for use or consumption by or on
													 ocean-going vessels which leave the continental United States and which ply the high seas in interstate or
													 foreign commerce in the transport of freight or passengers for hire exclusively when delivered to an officer
													 or agent of such vessel for use by or on such vessel accordingly. Receipt for delivery of such non-tax-paid
													 cigarettes shall be signed for by an authorized officer or agent of such vessel, and such signed receipts
													 shall be retained by the distributor for a period of three years; also, a copy of same shall be appended to
													 the appropriate monthly tax report of the distributor. Only North Carolina tax-paid cigarettes may be sold by
													 such vessels while in port or within the territorial limits of this state.
Authority
													 G.S.
													 105-113.6;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1200 - CIGARETTE VENDING MACHINES › Section 04C .1201 - IDENTIFICATION REQUIREMENT FOR EACH MACHINE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Distributors, wholesalers or retail dealers owning, leasing, furnishing
											  or operating cigarette vending machines shall affix to each such machine in a conspicuous place an
											  identification sticker or device, which shall show the name, address and telephone number of the operator
											  owning and placing such machine on location. The owner of the business wherein such machine is located shall
											  also be responsible for seeing that such vending machine is so identified.
(b) No cigarette dispensing machine shall be allowed to operate in this
											  state that does not have affixed thereto the identification required under
											  G.S.
											  105-113.17.
Authority
													 G.S.
													 105-113.17;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1200 - CIGARETTE VENDING MACHINES › Section 04C .1202 - EXPIRED - VENDING MACHINE OPERATORS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-113.18;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1984;
Expired Eff. January 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1200 - CIGARETTE VENDING MACHINES › Section 04C .1203 - REPEALED - DISTRIBUTORS WITH VENDING MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.18;
													 105-250.1;
													 105-113.37;
Eff. February 1, 1976;
Repealed Eff. July 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1200 - CIGARETTE VENDING MACHINES › Section 04C .1204 - REPEALED - DISPLAY STAMPED CIGARETTES IN MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.22;
													 105-113.28;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1300 - OTHER TOBACCO PRODUCTS LICENSES › Section 04C .1301 - APPLICATION OR RENEWAL REQUIREMENTS FOR WHOLESALE DEALER'S OR RETAIL DEALER'S LICENSE; DUTY TO UPDATE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) 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 as set forth in Rule .0104 of this
											  Subchapter.
(b) A wholesale dealer or retail dealer shall notify
											  the Department of any changes to the information previously provided on the Form B-A-2 by submitting a
											  revised Form B-A-2. A wholesale dealer or retail dealer 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
											  wholesale dealer or retail dealer shall notify the Department of all other changes previously provided on
											  Form B-A-2 within 30 days of the change.
(c) A wholesale dealer
											  or retail dealer obtaining a new license or renewing an expired license shall remit the tax required by
											  G.S.
											  105-113.36 with Form B-A-2.
(d)
											  A wholesale dealer or retail dealer obtaining a new license shall include a bond or an irrevocable letter of
											  credit pursuant to G.S.
											  105-113.38.
(e) A wholesale
											  dealer or retail dealer shall notify the manufacturers from whom other tobacco products are purchased or
											  received when the Department issues it a wholesale dealer's license or retail dealer's license or when there
											  are changes to its license.
(f) A wholesale dealer or retail
											  dealer shall submit Form B-A-2 for each place of business as defined by
											  G.S.
											  105-113.36.
(g) A wholesale
											  dealer who is also a retail dealer is only subject to the license tax under
											  G.S.
											  105-113.36(a)(1) and is not required to remit the license
											  tax for its retail dealer activity.
Authority 105-113.36;
													 105-262;
Eff. June 1, 1992;
Amended Eff. January 1, 1994;
Readopted Eff.
													 January 1,2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1400 - MANUFACTURERS OF OTHER TOBACCO PRODUCTS › Section 04C .1401-.1403

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.35;
													 105-113.37; 105 262;
Eff. June 1, 1992;
Amended Eff. January 1, 1994;
Repealed Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1500 - LIABILITY FOR OTHER TOBACCO PRODUCTS EXCISE TAX › Section 04C .1501 - EXPIRED - PRIMARY LIABILITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.35;
													 105-262;
Eff. June 1, 1992;
Amended
													 Eff. January 1, 1994;
Expired Eff. January 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1600 - MILITARY EXEMPT SALES › Section 04C .1601 - EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Other tobacco products sold to the Federal Government and its
													 instrumentalities, such as the Armed Forces Exchange Services, are exempt from the excise tax. However, sales
													 of other tobacco products by such services MUST BE LIMITED to members of the armed forces and their
													 dependents who hold identification cards entitling them to make purchases through armed forces exchange
													 services.
Authority
													 G.S.
													 105-113.35;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1600 - MILITARY EXEMPT SALES › Section 04C .1602 - DELIVERIES TO ARMED FORCES EXCHANGE SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
Whenever tax exempt deliveries of other tobacco products are made by
													 dealers to armed forces exchange services, the dealer must require a duly receipted invoice or copy thereof
													 from the governmental agent designated to accept delivery.
Authority
													 G.S.
													 105-113.35;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1600 - MILITARY EXEMPT SALES › Section 04C .1603 - SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPT

Current through Register Vol. 39, No. 2, July 15, 2024
If a person engages in the sale of any other tobacco products on a
													 military reservation, regardless of the fact that he may have a contract with the Federal Government, whereby
													 the Federal Government will receive a commission, flat fee or some other type of compensation on such sales,
													 same does not exempt the sale of such products from the excise tax. In such instances, such sales would not
													 be made by the Federal Government or an instrumentality thereof. Instead, all such sales are subject to the
													 excise tax.
Authority
													 G.S.
													 105-113.35;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1701 - MUST SELL AS DESIGNATED

Current through Register Vol. 39, No. 2, July 15, 2024
Once other tobacco products are designated as tax exempt under
													 G.S.
													 105-113.35, they must be sold in tax exempt transactions.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1702 - NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED

Current through Register Vol. 39, No. 2, July 15, 2024
No wholesale dealer or retail dealer or customer of a wholesaler may
													 delay payment of the tax due on other tobacco products by failing to pay tax on a sale that is not a
													 designated sale or by overstating the quantity of other tobacco products that will be resold in an exempt
													 transaction.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1703 - PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS

Current through Register Vol. 39, No. 2, July 15, 2024
A wholesale dealer may sell other tobacco products nontaxpaid to a
													 customer who has tax exempt sales provided the customer has notified the wholesale dealer in writing that the
													 customer intends to resell the items in exempt transactions. Where prior written notification is not
													 provided, the wholesale dealer must remit applicable tax.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1704 - INVOICING REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
The wholesale dealer must separately invoice and indicate the other
													 tobacco products designated for exempt transactions. For example, sales designated for customers with other
													 tobacco product sales outside North Carolina must be invoiced to read, "Designated for Sale Outside North
													 Carolina".
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1705 - REPORTING REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
The wholesale dealer selling the designated other tobacco products
													 must file a monthly report using Form B-A-101 within 20 days after the end of the month covered by the
													 report.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1706 - ORIGINAL SELLER NOT LIABLE FOR TAX

Current through Register Vol. 39, No. 2, July 15, 2024
The wholesale dealer, who relies on the prior written exempt intent
													 of its customer, is not required to pay tax on the designated sales when filing a monthly report. However,
													 the wholesaler must pay the tax due on all other taxable sales.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1700 - DESIGNATION OF EXEMPT SALES › Section 04C .1707 - PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT

Current through Register Vol. 39, No. 2, July 15, 2024
The tax liability plus penalties and interest will be held against
													 the wholesaler's customer who sells other tobacco products designated exempt in a taxable transaction.
													 Customers violating designation procedures are not entitled to the timely payment discount.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.