the state of
North Carolina
State Legislative Info
GOVERNOR
Roy Cooper
Office of the Governor
20301 Mail Service Center
Raleigh, NC 27699-0301
Phone: (919) 814-2000
THE SENATE
Princpal Clerk
Sarah Lang
16 West Jones Street
Legislative Building
Room 2020
Raleigh, NC 27601-2808
Phone: (919) 733-7761
THE house
Principal Clerk of the House
James White
16 West Jones Street
Legislative Building
Room 2320
Raleigh, NC 27601-1096
Phone: (919) 733-7760
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North Carolina CALLS TO ACTION
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North Carolina LAWS & TAXES
laws
- E-liquid, with or without nicotine, must be sold in child-resistant packaging.1
- It is unlawful to sell or distribute tobacco products, including eliquid or vapor devices to persons under 18 years of age. Purchase of a tobacco or vapor products by a person under the age of 18 is also a Class 2 misdemeanor.2
- It is unlawful to sell or give any tobacco products, including vapor products, to an inmate in the custody of the Division of Adult Correction and Juvenile Justice of the Department of Public Safety and on the premises of a correctional facility or to an inmate in the custody of a local confinement facility. However, the law is vague in that it also allows for jails to provide vapor products and smoking cessation products to inmates. Employees and visitors are also not allowed to use or carry tobacco or vapor products on the premises.3
- A license is required to sell tobacco and vapor products.4
- Use of vapor products is prohibited as child care centers and family child care homes. 5,6
- School districts must adopt a policy prohibiting tobacco and vapor product use on school property and at school-sponsored events.7
- North Carolina’s Clean Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Asheville, Beaufort, Bessemer City, Cherryville, Gaston County, Maiden (includes all parks,) Siler City and Waynesville. - Online sales require age verification via a third party service and retailers must obtain a license and file with the state a memo or copy of the invoice for each such sale each month.These requirements could cause many out-of-state online retailers to refuse to ship to the state.9,10
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
taxes
- Smoke-free tobacco products are subject to a state excise tax of 12.80% of the wholesale price, as well as a 5¢ per milliliter tax on eliquid.8
- § 14-401.18A. Sale of certain e-liquid containers prohibited.
- § 14-313. Youth access to tobacco products, tobacco-derived products, vapor products, and cigarette wrapping papers.
- North Carolina Senate Bill 344
- § 105-113.36. Wholesale dealer and retail dealer must obtain license.
- 10A NCAC 09 .0604 Safety Requirements for Child Care Centers
- 10A NCAC 09 .0101 Child Care Rules
- Prohibiting Electronic Cigarettes on School Campuses
- Sales Tax Handbook – North Carolina Tobacco Excise Taxes
- § 14-313. Youth access to tobacco products, tobacco-derived products, vapor products, and cigarette wrapping papers.
- North Carolina Senate Bill 523
Updated February 2023
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