North Carolina

Southeast
 
No Provision
 
Not indicated
 
Form B-A-2
 
North Carolina Department of Revenue
 
Varies
 
A retail dealer must obtain a renewable distributor’s license for each place of business and must pay a tax of ten dollars ($10.00) for the license. Use a separate form for each business location.
 
None
 
Not indicated
 
No provision required for compliance check.
 
No Provision
 
No
 
No Provision
 
Class 2 Misdemeanor, max penalty of 60 days in jail and $1000 fine
 
No Provision
 
Yes
 
Yes
 
North Carolina Department of Health and Human Services, Division of Mental Health

Tobacco Retail Licensure

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North Carolina

License Required: No Provision
Not indicated
Annual Licensing Fee: Varies
A retail dealer must obtain a renewable distributor’s license for each place of business and must pay a tax of ten dollars ($10.00) for the license. Use a separate form for each business location.
Renewal (Years): None
Not indicated
No provision required for compliance check.
Recheck if employer fails compliance:
No Provision

Enforcement and Penalties

North Carolina Penalty for Selling Tobacco Products without License: No
Employer [Business] Penalty: No Provision
Employee [Seller] Penalty:
Class 2 Misdemeanor, max penalty of 60 days in jail and $1000 fine
License Suspension or Revocation:
No Provision
Jailtime: Yes
Criminal or Monetary Penalties for PUP: Yes
Related Links:
More Information

Preemption:

Notes:
n/a