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.

  • SB 595Various Revenue Laws Changes.Enacted 2 July 2026

    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

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

SB 937Marijuana and Vapor Products Reform.In committee

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.

HB 790Prohibit Vape/Tobacco Shops Near Schools.In committee

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.

HB 5612025 Youth End Nicotine Dependence Act.In committee

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.

SB 533Vaping and Gambling Addiction Prev. Strategies.In committee

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.

HB 425Protect Youth From Harms of Vaping and Nicotine.In committee

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.

HB 29Use Tribal ID for Alcohol and Tobacco Purchase.In committee

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 LawSignals covers

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.

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.