{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.5","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.5","heading":"Tax on cigarettes.","body":"(a)\tRate. - 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.\n(b)\tPrimary Liability. - A licensed distributor who meets any of the following conditions is liable for the tax imposed by this section:\n(1)\tIs the first person to possess or acquire cigarettes in this State.\n(2)\tIs the first person to bring into this State cigarettes made outside the State.\n(3)\tIs the original consignee of cigarettes made outside the State that are shipped into the State.\n(4)\tMakes a delivery sale of cigarettes for which the delivery seller is required to collect sales and use tax under Article 5 of this Chapter. (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); 2021-180, s. 42.9(c).)","path":["","Article 2A. Tobacco Products Tax.","Part 2. Cigarette Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.5.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"deaade8608de39828c528bc3e449ff887352ec4c91b1739f6b8872359407306b","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.4l","next":"us-nc/n.c.-gen.-stat.-105-113.6"},"notice":"GroundRules: Original legal text. Not legal advice."}