Tammy · Like-Wise · Durham, NC
Tammy wrote: “I am a retailer that sells items to the public and online.”
Hi Tammy, Selling tobacco is a heavily regulated retail line, so Like-Wise needs the North Carolina Certificate of Registration (sales and use tax) plus tobacco-specific licenses and age-verification rules, and online tobacco sales face extra shipping limits. Wholesalers will ask for the Form E-595E Streamlined Sales and Use Tax Certificate of Exemption and your license numbers before they ship. You asked when you can start buying: usually once your registration is in hand, and not before.
Short answer: For a tobacco and retail goods store in Durham, North Carolina, the essentials are the Certificate of Registration (sales and use tax), a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
North Carolina calls its seller's permit the Certificate of Registration (sales and use tax). Suppliers selling to you tax-free will ask for a Form E-595E Streamlined Sales and Use Tax Certificate of Exemption. A wholesale merchant must register; wholesale-only businesses with no taxable sales or purchases can choose a wholesale-only option and skip filing returns. North Carolina lets registered wholesale-only merchants opt out of filing sales and use tax returns.
Industry code: NAICS 453991 (Tobacco Stores), 459991 under the 2022 update
Get your Certificate of Registration (sales and use tax) filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Durham Business License & a Trade Business Name ( Durham County Trade Business Name required if using a trade name).
Retailers / Wholesalers, Need a Reseller Tax ID, & a Business License.
Employers Need a Federal Tax Id Number (EIN), a NC State Tax Id ( State EIN), & a Business License.
Corporations, & LLC Need a Federal Tax Id Number (EIN)& a Business License.
Partnerships Need a Federal Tax Id Number (EIN) & a Trade Business Name, but also need a Business License.
Sole Proprietors May Use a Federal Tax Id Number as a NC Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in NC or form a(n) NC LLC & You Will Not Need To File A DBA
List of required licenses below include online as well as home or Amazon businesses.
   1. Tobacco  The majority of starting businesses need a(n) , Durham business tax id registration (business license).
 2. Tobacco Businesses with an trade firm name other than the owner's legal name are required to get a(n) Durham County  DBA ( doing business as ) fictitious business name. Â
  3. In NC you may also need a tax id called a resale tax ID or seller's license if you are selling touchable items.  ( A.K.A NCseller's permit, state id, wholesale, resale, reseller certificate).
   4. You will need a federal and a state EIN if you will hire employees. I.e., a NC Federal Tax ID Number and a(n) NC  State Employer Tax Number. Â
  5.  Instead of filing a fictitious business name DBA Filing in Durham, Incorporate in NC  or form a(n) LLC.Â