North Carolina § 105-113 - 10. Manufacturers exempt from paying tax.
Full text of North Carolina North Carolina General Statutes § 105-113 — 10. Manufacturers exempt from paying tax., with citation guidance and answers to common questions.
§ 105-113. 10. Manufacturers exempt from paying tax.
Shipping to Other Licensed Distributors. - A licensed manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105-113.12 may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part, but is not relieved from filing a report as required by this Part. Shipping to Retailers. - No manufacturer may be relieved of the requirement to be licensed as a distributor in order to make shipments, including drop shipments, to a retail dealer or ultimate user. Shipping for Affiliated Manufacturer. - A manufacturer may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part on cigarettes that are manufactured by an affiliated manufacturer and temporarily stored at and shipped from its facilities, but is not relieved from filing a report as required by this Part. History (1969, c. 1075, s. 2; c. 1246, s. 2; 1973, c. 476, s. 193; 1975, c. 275, s. 2; 1993, c. 442, s. 4; 2011-330, s. 2(b); 2019-169, s. 4.1(d).) Effect of Amendments. - Session Laws 2011-330, s. 2(b), effective June 27, 2011, rewrote the section catchline, which formerly read: "Manufacturers shipping to distributors exempt"; added the subsection (a) designation and catchline; and added subsection (b). Session Laws 2019-169, s. 4.1(d), effective July 26, 2019, inserted "but is not relieved from filing a report as required by this Part" at the end of subsections (a) and (b); in subsection (a), added "Licensed" in the heading and substituted "A licensed" for "Any" near the beginning; and added the subsection (a1) designator and heading.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-113
What does North Carolina General Statutes § 105-113 cover?
Section 105-113 ("10. Manufacturers exempt from paying tax.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-113?
A common citation format is "North Carolina General Statutes § 105-113" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.