Selling cigarettes legally in North Carolina
North Carolina only requires licenses for distributors and manufacturers of cigarettes. A retail dealer who purchases cigarettes from a licensed distributor or manufacturer does not need to obtain a license as long as the cigarettes sold are from a licensed North Carolina dealer or manufacturer.
If you will be selling any other types of tobacco products you will need to obtain an "Other Tobacco Product Tax License." The location of a cigarette retailer is regulated on a local level and you would need to research your local city and county to determine if the retail business can be located at your home or in a public. Finally, there is no limitation on the price a retailer may cell cigarettes for put forth in the cigarette tax law of North Carolina.