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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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current laws & taxes

regulating smokeless tobacco & vapor products

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9 tips for being an advocate

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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
  1. § 14-401.18A. Sale of certain e-liquid containers prohibited.
  2. § 14-313. Youth access to tobacco products, tobacco-derived products, vapor products, and cigarette wrapping papers.
  3. North Carolina Senate Bill 344
  4. § 105-113.36. Wholesale dealer and retail dealer must obtain license.
  5. 10A NCAC 09 .0604 Safety Requirements for Child Care Centers
  6. 10A NCAC 09 .0101 Child Care Rules
  7. Prohibiting Electronic Cigarettes on School Campuses
  8. Sales Tax Handbook – North Carolina Tobacco Excise Taxes
  9. § 14-313. Youth access to tobacco products, tobacco-derived products, vapor products, and cigarette wrapping papers.
  10. North Carolina Senate Bill 523

Updated February 2023

9 Tips for Being an Advocate

get to know your lawmakers

and where they stand on important issues. If you can, set up a face-to-face meeting to express your concerns. Otherwise, call or send a letter or email.
find my reps
01

track local legislation

through your municipal websites using keyword alerts. City officials can help you set these up.
02

share casaa calls to action

on social media and with friends and family.
03

complete our calls to action

sharing them is great, but make sure you complete our CTAs yourself and make your voice heard!
national ctas
04

Attend
hearings & meetings

even if you don't feel comfortable speaking, just being physically present can make a huge impact when many people show up to show their support for those speaking.
Tips for Meetings
05

register to vote

and make sure you participate in local, state, and federal elections.
register now
06

alert casaa
to local legislation

in your area. We rely on crowdsourcing some information from our members - no one knows your community better than you!
contact us
07

spread the word

encourage everyone you know to join CASAA and participate in CTAs. Our strength is in our numbers!
join us
08

follow us on social media

for access to the latest news, science, and information. Be sure to join your state's Facebook group as well!
09
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