North Carolina tobacco and nicotine laws
What North Carolina has enacted on tobacco and nicotine, what each law requires, and what the bills still moving would do. North Carolina is one of 37 states that enacted a tobacco and nicotine law in the 2025 and 2026 sessions.
- Bills in scope
- 7bills in scope
- Past committee
- 1past committee
- Most recent action
- 2 July 2026most recent action
Tobacco and nicotine laws enacted in North Carolina
One tobacco and nicotine law enacted in the North Carolina Legislature in the 2025 and 2026 sessions, newest first. Each links to the legislature's own page.
What it requires: Partnerships must report final federal partnership adjustments to the state within 90 days and notify direct partners within the same period. Direct partners must file returns within six months reporting their distributive share. Audited partnerships may elect to pay tax at the partnership level instead. Retailers must collect alternate highway use tax on peer-to-peer vehicle rentals.
Excise taxes and stamps
Tobacco and nicotine in North Carolina, by topic
Minimum age and youth access
4 bills. Enacted in 13 states.
Excise taxes and stamps
2 bills, 1 enacted. Enacted in 20 states.
Licensing
2 bills. Enacted in 18 states.
Flavor bans and product standards
1 bill. Enacted in 4 states.
Vapor product directories
1 bill. Enacted in 8 states.
Tobacco and nicotine bills in North Carolina
The bills not yet law, furthest along first, with what each would do.
1Enacted
6Introduced or inactive
7 bills in scope
Introduced or inactive
6
What it would do: Decriminalizes possession of 5 grams or less of marijuana as a Class 3 misdemeanor, increases penalties for manufacturing and selling marijuana, raises the age to purchase tobacco and vapor products to 21, increases excise taxes on vapor products and marijuana, and expands Alcohol Law Enforcement jurisdiction.
What it would do: Prohibits any person, firm, or corporation from selling or purchasing tobacco products, alternative nicotine products, or vapor products within 1,000 feet of any public or nonpublic school building, with an exception for incidental sales at established businesses. Violations are Class 2 misdemeanors, effective December 1, 2025.
What it would do: Establishes a Tobacco Use Prevention Fund within the Department of Health and Human Services receiving $17,000,000 annually from the Tobacco Master Settlement Agreement to fund youth tobacco prevention programs, media campaigns, military readiness initiatives, and evaluation of tobacco use prevention efforts.
What it would do: Raises the minimum age to purchase tobacco and vapor products from 18 to 21 years, expands vapor products licensing requirements, and increases funding for gambling addiction education and treatment programs from $2 million to $12 million annually through lottery tax revenues.
What it would do: Raises the legal sales age for tobacco products to 21 and requires retailers to obtain permits from the ABC Commission. Establishes permit requirements, age verification procedures, and penalties for violations including fines up to $1,000 and permit revocation.
What it would do: Allows tribal enrollment cards issued by state or federally recognized Indian tribes to be used as valid proof of age for alcohol and tobacco purchases in North Carolina, effective December 1, 2025.
Bill titles link to the North Carolina Legislature's own page.
What counts as tobacco and nicotine legislation
In scope: Flavor bans and product standards; vapor product directories; licensing; excise taxes and stamps; minimum age and youth access; online and delivery sales; nicotine pouches and new products; and escrow, marketing and smoke-free rules.
Questions
Does North Carolina have a tobacco and nicotine law?
Yes. North Carolina enacted 1 tobacco and nicotine law in the 2025 and 2026 sessions, among them SB 595. Each is listed on this page with what it requires.
What does North Carolina legislate on most in tobacco and nicotine?
Minimum age and youth access (4 bills), Excise taxes and stamps (2 bills) and Licensing (2 bills).
Are these summaries reviewed by a lawyer?
No. Which bills count as Tobacco and nicotine bills, and the line on what each law requires or each bill would do, are drafted by software from the bill's own text and not reviewed by an attorney. Every bill links to the legislature's own record: read the text before relying on it. The list covers bills from the 2025 and 2026 sessions.
Other practice areas in North Carolina
- AI in North Carolina25
- Alcohol in North Carolina15
- Cannabis in North Carolina14
- Children's Online Safety in North Carolina7
- Cybersecurity in North Carolina8
- Data center and energy in North Carolina9
- Data Privacy in North Carolina17
- Employment in North Carolina74
- Healthcare in North Carolina92
- Insurance in North Carolina80
- Intellectual Property in North Carolina4
- Packaging and PFAS in North Carolina13
- Payments and fintech in North Carolina7
- Rental housing in North Carolina14
- Transportation in North Carolina7
- All jurisdictions
Tobacco and nicotine legislation in other jurisdictions
51 more currently hold bills in this tracker
- New Jersey50
- New York49
- West Virginia31
- Mississippi22
- Hawaii21
- Montana20
- Texas20
- Iowa19
- Illinois19
- Indiana19
- Virginia18
- Connecticut16
- Massachusetts15
- Michigan15
- Missouri15
- Maryland14
- Tennessee13
- Washington13
- Kentucky12
- Oklahoma12
- Louisiana11
- Congress11
- Arizona10
- Nebraska10
- South Dakota10
- Utah10
- Florida9
- California8
- Georgia8
- New Hampshire8
- Oregon8
- Wisconsin8
- Maine7
- Pennsylvania7
- Rhode Island7
- Arkansas6
- Alabama5
- Idaho5
- Puerto Rico5
- South Carolina5
- New Mexico4
- Wyoming4
- Alaska3
- Colorado3
- Delaware3
- Kansas3
- Nevada3
- Ohio3
- Minnesota2
- North Dakota2
- Vermont2
Know when North Carolina's tobacco and nicotine law changes
An alert when a bill moves, and one report a month on what changed in every state and Congress.