GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	1 

SENATE BILL 1339

Short Title:  Reduce Cigarette Tax.	(Public)

─────────────────────────────────────── 
Sponsors: Senators McDaniel; Ballantine, Page, Clark, Carrington, Foxx, McKoy, Ledbetter, Horton, Blust, Shaw, Blackmon, Smith, East, Cochrane, Hartsell, Little, Allran, Carpenter, Forrester, Davis, Webster, and Simpson.

─────────────────────────────────────── 
Referred to:  Finance.

─────────────────────────────────────── 

May 27, 1996

A BILL TO BE ENTITLED
AN ACT TO REPEAL THE INCREASE IN THE CIGARETTE TAX ENACTED IN 1991.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-113.5 reads as rewritten:
"§ 105-113.5.  Tax on cigarettes.
A tax is levied on the sale or possession for sale in this State, by a distributor, of all cigarettes at the rate of one mill per individual cigarette.
This tax does not apply to any of the following:
(1)	Sample cigarettes distributed without charge in packages containing five or fewer cigarettes.
(2)	Cigarettes in a package of cigarettes given without charge by the manufacturer of the cigarettes to an employee of the manufacturer who works in a factory where cigarettes are made, if the cigarettes are not taxed by the federal government."
Sec. 2. This act becomes effective July 1, 1996.