A bill that would tax e-cigarettes as “vapor products” has cleared the North Carolina House of Representatives. The bill is now pending in the Senate.
House Bill 1050 cleared the House of Representatives by a sizable majority, 84-29. The bill would categorize all e-cigarettes that produce nicotine vapor as “vapor products,” except for products regulated by the FDA as smoking cessation devices. The bill would tax the vapor products at five cents per milliliter of e-liquid. The product’s electronics would not be taxed.
The bill also would redefine “tobacco products” to include the new category of “vapor products.” This would require e-cigarettes to be sold through state-licensed distributors.