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2019 North Carolina General Statutes
Chapter 105 - Taxation
Article 2A - Tobacco Products Tax.
§ 105-113.5 - Tax on cigarettes.
Universal Citation: NC Gen Stat § 105-113.5 (2019)
105-113.5. Tax on cigarettes.
A tax is levied on the sale or possession for sale in this State, by a distributor, of all cigarettes at the rate of two and one-fourth cents (2.25 ) per individual cigarette.
(1969, c. 1075, s. 2; c. 1246, s. 1; 1991, c. 689, s. 262; 2004-170, s. 5; 2005-276, s. 34.1(a), (b); 2009-451, s. 27A.5(a).)
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