Section 105-113.4F - Delivery sales of certain tobacco products; age verification(a) Scope. - This section applies to delivery sales. For purposes of this section, the term "tobacco product" means cigarettes, smokeless tobacco, or vapor products.(b) Delivery Seller Requirements. - A delivery seller must do all of the following with respect to a delivery sale: (1) Obtain a license from the Secretary as required by this Article before accepting an order.(2) Comply with the age verification requirements in G.S. 14-313(b2).(3) Report, collect, and remit to the Secretary all applicable taxes as set out in this Article and Article 5 of this Chapter.(c) Filing Requirement. - A delivery seller who has made a delivery sale, or shipped or delivered tobacco products in connection with a delivery sale, for which tax is due under this Article, during the previous month shall, not later than the tenth day of each month, file with the Secretary a memorandum or a copy of the invoice for every delivery sale made during the previous month. A delivery seller who complies with 15 U.S.C. § 376 with respect to tobacco products covered by that section is considered to have complied with this subsection. The memorandum or invoice shall contain the following information: (1) The name, address, telephone number, and e-mail address of the consumer.(2) The type and the brand, or brands, of tobacco products that were sold.(3) The quantity of tobacco products that were sold.(d) Penalties. - A person who violates this section is subject to the following penalties:(1) For the first violation, a penalty of one thousand dollars ($1,000).(2) For a subsequent violation, a penalty not to exceed five thousand dollars ($5,000), as determined by the Secretary. (e) Repealed by 2021 N.C. Sess. Laws 180,s. 42.9-b, eff. 7/1/2022 (f) Delivery Sellers as Retailers. - A delivery seller that meets the definition of a "retailer" as defined in Article 5 of this Chapter is subject to all State laws that apply to a retailer in this State.N.C. Gen. Stat. § 105-113.4F
Amended by 2023 N.C. Sess. Laws 12,s. 3.4-a, eff. 4/3/2023, and applies to filings due on or after that date for sales made during the previous month..Amended by 2021 N.C. Sess. Laws 180,s. 42.9-b, eff. 7/1/2022.Added by 2019 N.C. Sess. Laws 169,s. 4.7-b, eff. 10/1/2019.