In North Carolina in 2009, the legislature increased the cigarette SET by 10 cents to 45 cents per pack and the large cigar SET from 10% to 12.8% of the wholesale price.



Taxes and Revenue Information

North Carolina Tobacco Revenue

  • State Excise Tax on Cigarettes: $0.45
  • State Excise Tax on Smokeless Tobacco: 12.8%
  • State Excise Tax on Little Cigars: 12.8% Wholesale Price
  • State Excise Tax on Large Cigars: 12.8%
  • Sales Tax on Cigarette Sales: $0.26


North Carolina Revenue from Cigarettes

  • Excise Tax Collected (2009): $224,747,751
  • Master Settlement Agreement (MSA Payments 2009): $175,200,000
  • Cigarette Sales Tax Revenues (2009): $139,014,511
  • Total Revenue Collected (2009): $538,962,262


Contact Your Local Representative


Visit the North Carolina Website


Contact Governor Bev Perdue


View State Legislature Session Schedule

northcarolina Cigarette Taxes

Source: Tax Burden on Tobacco, Historical Compilation, Vol 45, Orzechowski and Walker, Arlington, VA, 2010

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