Bill Summary for S 144 (2023-2024)
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| View NCGA Bill Details | 2023-2024 Session |
AN ACT TO REMOVE THE LICENSING REQUIREMENT FOR DELIVERY SELLERS MAKING DELIVERY SALES OF NON-TAX-PAID CIGARETTES, TO REMOVE THE LICENSING REQUIREMENT FOR DELIVERY SELLERS OR REMOTE SELLERS MAKING DELIVERY SALES OR REMOTE SALES OF NON-TAX-PAID TOBACCO PRODUCTS, AND TO CREATE A DISTINCT LICENSE TYPE FOR VAPOR PRODUCTS.Intro. by Johnson, Sawrey.
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Bill summary
Amends GS 105-113.12 to remove the requirement in subdivision (a)(2) that delivery seller distributors hold a license for each location where they ship non-tax paid cigarettes, replacing the language with a requirement that distributors hold a license at the location where they receive or store non-tax paid cigarettes for delivery sales if this location is different than the licensed location under subdivision (a)(1).
Amends GS 105-113.39A to create two new license types for wholesale dealers and retailers: an Other Tobacco Products License under new subsection (a1), and a Vapor Products License under new subsection (a2). The new Other Tobacco Products License is required for each location where a licensee makes, receives, or stores non-tax paid tobacco products other than vapor products. The new Vapor Products License is required for each location where a licensee makes, receives, or stores non-tax paid vapor products (defined under existing GS 105-113.4(13a)).
Effective October 1, 2023.