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 (5ยข) 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.

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Categorised in: Country, Electronic cigarettes, Excise tax, North Carolina, USA

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