state sales tax

Advocates for higher taxes and spending were excited to see a new pool of economic activity from which to siphon money, but Gov. Roy Cooper’s Department of Revenue (NCDOR) may…

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.