NC S144

Removes licensing requirement for delivery sellers making delivery sales of non-tax-paid cigarettes in North Carolina.

Removes licensing requirement for delivery sellers or remote sellers making delivery or remote sales of non-tax-paid tobacco products (other than vapor products).

Creates two distinct license types for tobacco dealers: an "other tobacco products license" and a separate "vapor products license" with the same $25.00 wholesale and $10.00 retail tax amounts.

Clarifies licensing locations for vapor products, which are exempt from certain delivery and remote sale licensing requirements that apply to other tobacco products.

Becomes effective October 1, 2023.