Research Report
North Carolina’s E-Cigarette Tax: Where bad tax policy meets special interest politics
posted July 9, 2014 by Sarah Curry, Dr. Roy Cordato
North Carolina passed a law during the 2014 legislative session taxing the liquid used in electronic cigarettes at an additional 5 cents per milliliter. This tax will hurt small businesses and violates the most important principle of good tax policy—neutrality. The North Carolina General Assembly should repeal the electronic cigarette tax.