Patm,

To sell cigaretts in North Carolina as a retailer you would need to obtain a North Carolina Cigarette Dealer’s License, as well as North Carolina Sales Tax ID Number.

Before applying for any of those you need to decide whether you would do this business as a sole proprietor or as an organized/incorporated entity. The licenses are issued to the entity that would be directly involved with the business, so if you start the business as a sole proprietor and later decide to incorporate or form an LLC you would have to obtain new sales tax ID and a new tobacco license.