North Carolina § 105-113 - 5. Tax on cigarettes.
Full text of North Carolina North Carolina General Statutes § 105-113 — 5. Tax on cigarettes., with citation guidance and answers to common questions.
§ 105-113. 5. Tax on cigarettes.
Rate. - A tax is levied on the sale or possession for sale in this State, by a licensed distributor, of all cigarettes at the rate of two and one-fourth cents (2.25›) per individual cigarette. Primary Liability. - The licensed distributor who first acquires or otherwise handles cigarettes subject to the tax imposed by this section is liable for the tax imposed by this section. A licensed distributor who brings into this State cigarettes made outside the State is the first person to handle the cigarettes in this State. A licensed distributor who is the original consignee of cigarettes made outside the State and is shipped into the State is the first person to handle the cigarettes in this State. History (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); 2019-169, s. 4.1(e).) Effect of Amendments. - Session Laws 2004-170, s. 5, effective August 2, 2004, rewrote the section. Session Laws 2005-276, s. 34.1(a), effective September 1, 2005, substituted "one and one-half cents (1.50 › )" for "two and one-half mills." Session Laws 2005-276, s. 34.1(b), effective July 1, 2006, substituted "one and three-fourths cents (1.75 › )" for "one and one-half cents (1.50 › )." Session Laws 2009-451, s. 27A.5(a), effective September 1, 2009, substituted "two and one-fourth cents (2.25 › )" for "one and three-fourths cents (1.75 › )." Session Laws 2019-169, s. 4.1(e), effective July 26, 2019, designated the first paragraph as subsection (a); in subsection (a), added the subsection heading, and inserted "licensed"; and added subsection (b).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-113
What does North Carolina General Statutes § 105-113 cover?
Section 105-113 ("5. Tax on cigarettes.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-113?
A common citation format is "North Carolina General Statutes § 105-113" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.