A wholesale dealer shall obtain for each place of business a continuing tobacco products license and shall pay a tax of twenty-five dollars ($25.00) for the license. A retail dealer shall obtain for each place of business a continuing tobacco products license and shall pay a tax of ten dollars ($10.00) for the license. A "place of business" is a place where a wholesale dealer or where a retail dealer makes tobacco products other than cigarettes or a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than cigarettes. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 270; 1991 (Reg. Sess., 1992), c. 955, s. 11.)
Sections: Previous 105-113.27 105-113.29 105-113.30 105-113.31 105-113.32 105-113.33 105-113.35 105-113.36 105-113.37 105-113.38 105-113.39 105-113.40 105-113.40A 105-113.68 105-113.69 Next
Last modified: March 23, 2014