SECTION .1500 ‑ LIABILITY FOR OTHER TOBACCO PRODUCTS EXCISE TAX

 

17 NCAC 04C .1501         PRIMARY LIABILITY

(a)  The wholesale dealer or retail dealer who first acquires or handles other tobacco products in this State is liable for payment of the excise tax.

(b)  The wholesale dealer or retail dealer who brings other tobacco products into this State is liable for payment of the excise tax.  Examples are:

(1)           The out‑of‑state wholesale dealer or retail dealer who brings such products into the State on its own truck.

(2)           The in‑state wholesale dealer or retail dealer who brings such products into the State on its own truck.

(c)  The wholesale dealer or retail dealer who first receives or handles the other tobacco products in this State is liable for payment of the excise tax.  Examples are:

(1)           The wholesale dealer or retail dealer who is the original consignee of other tobacco products manufactured or produced outside this State.

(2)           The in‑state wholesale dealer or retail dealer who first receives such products from outside the State by common carrier or contract carrier.

 

History Note:        Authority G.S. 105‑113.35; 105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.