{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.6","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.6","heading":"Use tax levied.","body":"A tax is levied upon the sale or possession for sale by a person other than a licensed distributor, and upon the use, consumption, and possession for use or consumption of cigarettes within this State at the rate set in G.S. 105-113.5. This tax does not apply, however, to cigarettes upon which the tax levied in G.S. 105-113.5 has been paid. (1969, c. 1075, s. 2; 1993, c. 442, s. 2; 2019-6, s. 4.1.)","path":["","Article 2A. Tobacco Products Tax.","Part 2. Cigarette Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.6.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"e682661cee197af430f94a7d8974d26ae30815fa80c66ce121823c097e3a67af","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.5","next":"us-nc/n.c.-gen.-stat.-105-113.7"},"notice":"GroundRules: Original legal text. Not legal advice."}