A BILL TO BE ENTITLED
AN ACT to increase the tax TO equilibrate the rate of taxes imposed on cigarettes with that imposed on other tobacco products.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.35(a) reads as rewritten:
"(a)	Tax. – An excise tax is levied on tobacco products other than cigarettes at the rate of fourteen percent (14%) of the cost price of the products. This tax does not apply to the following:
(1)	A tobacco product sold outside the State.
(2)	A tobacco product sold to the federal government.
(3)	A sample tobacco product distributed without charge."
SECTION 2.  This act becomes effective July 1, 2007.