Bill Summaries: S144 (2023-2024 Session)

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  • Summary date: Feb 22 2023 - View 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.