In addition to the records required to be kept under N.C. Gen. Stat. § 105-113.4G, a remote seller must maintain the following:

(1)        A list, updated annually, showing the cost price paid by the remote seller for each stock keeping unit of tobacco products.

(2)        Invoices documenting remote or delivery sales to consumers in this State.

(3)        Records necessary to document the cost price of purchases of all tobacco products sold to consumers in this State. ?(2021-180, s. 42.9(g).)

Terms Used In North Carolina General Statutes 105-113.38B

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
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