Tobacco Products (Other Than Cigarettes)

A Wholesale dealer who either acquires tobacco products other than cigarettes for sale to another wholesale dealer or to a retail dealer or a manufacturer of tobacco products other than cigarettes. A Retail dealer who sells a tobacco product to the ultimate consumer of the product.

Other Information

License Application

Application or Update to an Existing Application for Cigarette Distributor’s License and Tobacco Products (Other Than Cigarettes) License

Duration of License

Perpetual

Authority

Chapter 105, Article 2 A, GS §105-113.4A, GS 105-§113.36

Exam: No Exam
License Type: Stand-Alone License

Fees

Application
$0.00
New License
$0.00
Renewal
$0.00
Reciprocity:
$0.00
Miscellaneous:
$0.00

Other Requirements

Bond or Letter of Credit; Authority to Conduct Business in this State, License Tax, Wholesale Dealer $25.00, Retail Dealer $10.00

Licensing Authority

NC Department of Revenue
Excise Tax
Tobacco Products
 1429 Rock Quarry Rd
Ste. 105
 Raleigh, NC 27610-
919-707-7500

https://www.ncdor.gov/tobacco-products-tax-forms-and-instructions
Please check with your local City, County or Municipality for area specific license requirements they may have.