Any person who transports other tobacco products upon the public highways, roads, or streets of North Carolina must file a report in a form prescribed by and containing the information required by the Secretary of State.
The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
North Carolina does not have a specific license requirement for the shipment of tobacco products. However, a wholesale dealer must obtain for each place of business a continuing tobacco products license and pay a tax of $25 for license. A retail dealer must obtain for each place a business a continuing tobacco products license and pay a $10 tax for the license.
Additional information about licensing in North Caolina is available at the Operating Your Business and Definitions link above.
A person engaged in the distribution of tobacco products through the Internet or other remote sales methods shall perform an age verification through an independent, third-party verification service that compares information available from public records to the personal information entered by the individual during the ordering process to establish that the individual ordering the tobacco is 18 years of age or older.
North Carolina imposes an excise tax on tobacco products other than cigarettes on the wholesale dealer or retail dealer who first acquires or otherwise handles tobacco products subject to the tax. A wholesale dealer or retail dealer who brings a tobacco product into North Carolina or is the original consignee of a tobacco product that is made elsewhere and shipped into North Carolina is considered the first person to handle the tobacco product. A retail dealer who acquires non-tax-paid tobacco products subject to the tax from a wholesale dealer is liable for any tax due on the products. A manufacturer who is not a retail dealer and who ships tobacco products to either a wholesale dealer or retail dealer may apply to the Secretary of Revenue to be relieved of paying the tax.