North Carolina

Background: North Carolina added a new category of vapor products to its Tobacco Products Tax Act effective 1 June 2015.

Part three of the Tobacco Products Tax Act (Tax on Other Tobacco Products) introduces an excise tax on vapor products at the rate of five cents (5¢) per fluid milliliter of consumable product (which is defined as “any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used”). All invoices for vapor products issued by manufacturers must state the amount of consumable product in milliliters.