# North Carolina · retail (all other sellers) · cost floor — State below-cost motor fuel selling laws and minimum-markup percentages

For North Carolina · retail (all other sellers) · cost floor, state is North Carolina; applies to is retail (all other sellers); rule is cost floor; law name is Definitions; statute citation is G.S. 75-81, recorded from its source on 2026-08-20; source re-checked 2026-09-01.

- **State:** North Carolina _(our reading, not quoted from the source)_
- **Applies to:** retail (all other sellers) _(our reading, not quoted from the source)_
- **Rule:** cost floor _(our reading, not quoted from the source)_
- **Law name:** Definitions. _(verified: appears in the quote below)_
- **Statute citation:** G.S. 75-81 _(verified: appears in the quote below)_
- **How "cost" is defined:** For all other sellers, cost includes the invoice or replacement cost, whichever is less, of the grade, brand or blend, of motor fuel within 10 days prior to the date of sale, in the quantity or quantities last purchased, less all rebates and discounts received including prompt payment discounts and plus all applicable State, federal and local taxes, and transportation expenses including freight expenses, incurred and not otherwise included in the cost of the motor fuel. _(verified: appears in the quote below)_

## What the source says

> b. For all other sellers, cost includes the invoice or replacement cost, whichever is less, of the grade, brand or blend, of motor fuel within 10 days prior to the date of sale, in the quantity or quantities last purchased, less all rebates and discounts received including prompt payment discounts and plus all applicable State, federal and local taxes, and transportation expenses including freight expenses, incurred and not otherwise included in the cost of the motor fuel.

## Source

- https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_75/GS_75-81.html

Last verified: 2026-09-01. Review by: 2027-02-16.
Part of [State below-cost motor fuel selling laws and minimum-markup percentages](https://referencesource.org/motor-fuel-minimum-markup-laws-by-state/).