A position holder or a person who receives motor fuel pursuant to a two-party exchange and is required to collect and remit tax on motor fuel removed from a terminal/refinery rack. There are three types of supplier licenses: elective, permissive, and in-state only. The applicant is required to identify the license type based on their activity.
Perpetual
Article 36C, Part 2 Licensing, GS §105-449.65, GS §105-449.67
Bond or Letter of Credit in the amount of $2,000,000.00; Authority to Conduct Business in this State, Federal Certificate of Registry that is issued under §4101 of the Code
NC Department of Revenue
Excise Tax
Motor Fuel
1429 Rock Quarry Rd
Ste. 105
Raleigh, NC 27610-
919-707-7500