North Carolina

No statewide flavor ban

Snapshot for general information only — not legal advice. Statewide regulatory detail below is drawn primarily from the Public Health Law Center 50-state review (as of December 15, 2023). Flavor categories and local highlights also use Truth Initiative (Q1 2026), CTFK (May 2026), Tax Foundation (2026), and the PHLC flavored-tobacco chart (June 2026). Always check current statutes.

Flavor / sales restrictions (statewide)

No statewide flavor ban on e-cigarettes. Check city and county rules, since some localities have their own bans.

Local city / county rules

No major local restrictions found in sources reviewed.

Tax

Map summary: $0.05/mL

Vapor products taxed at rate of $0.05/fluid ml. of consumable product.
N.C. Gen. Stat. § 105-113.36A(a)(1) (2023)

Youth access / retail restrictions

Sale/distribution of vapor products to persons under age 18 prohibited.
N.C. Gen. Stat. § 14-313(b) (2023)

Vending machine sales of vapor products restricted to locations inaccessible to minors or where controlled by owner.
N.C. Gen. Stat. § 14-313(b1) (2023)

Purchase of vapor products by persons under age 18 prohibited.
N.C. Gen. Stat. § 14-313(c) (2023)

Sample vapor products may only be distributed in a “qualified adult-only facility.”
N.C. Gen. Stat. § 105-113.35(a2)(3) (2023)

Internet distribution of vapor products requires third-party age verification.
N.C. Gen. Stat. § 14-313(b2) (2023)

Delivery sellers of vapor products must obtain a license and file with the state a memo or copy of the invoice for each such sale each month.
N.C. Gen. Stat. § 105-113.4F(b)—(c) (2023)

Retail license

Yes.
N.C. Gen. Stat. §§ 105-113.39A(a2) (wholesale and retail), 105-113.38A(1) (2023) (remote seller)

Packaging

E-liquid products containing nicotine must be sold in child-resistant containers and must state the product contains nicotine.
N.C. Gen Stat. § 14-401.18A(b)–(c) (2023)

Delivery / online sales

Internet distribution of vapor products requires third-party age verification.

Delivery sellers of vapor products must obtain a license and file with the state a memo or copy of the invoice for each such sale each month.

Smoke-free / indoor use

Use of e-cigarettes prohibited at child care centers.
10A N.C. Admin. Code 9.0604(h) (2023)

Use of e-cigarettes prohibited at Family Child Care Homes.
10A N.C. Admin. Code 9.1719(a)(10) (2023)

Sale/distribution/use of vapor products in State Correctional facilities prohibited.
N.C. Gen. Stat. §§ 14-258.1(c), 148-23.1(b)—(b1) (2023)

E-cigarette use prohibited on school property and at school sponsored events.
N.C. Gen. Stat. Ann. § 115C-407 (2023) (requiring tobacco-free policy); Dep’t Pub. Inst., Preventing and Reducing E-cigarette Use and Other Tobacco Use among Students February 21, 2019 (specifying tobacco-free policies must prohibit use of e-cigarettes)

Definition notes

Included in a “tobacco product” definition in at least one statute?

Yes.
N.C. Gen. Stat. §§ 14-313(a)(4), 105-113.4(11a), 148-23.1(d)(2) (2023)

How the jurisdiction defines e-cigarettes / related terms (excerpts):

Sales/Distribution Restrictions

Vapor product means “any noncombustible product that employs a mechanical heating element, battery, or electronic circuit regardless of shape or size and that can be used to heat a liquid nicotine solution contained in a vapor cartridge. The term includes an electronic cigarette, electronic cigar, electronic cigarillo, and electronic pipe.”
N.C. Gen. Stat. §§ 14-313(a)(5), 14-401.18A(a)(4), 148-23.1(d)(3) (2023)

Tobacco product means “any product that contains tobacco and is intended for human consumption…[including] a tobacco-derived product, vapor product, or components of a vapor product.”
N.C. Gen. Stat. § 14-313(a)(4) (2023)

Tobacco products means “[c]igars, cigarettes, snuff, loose tobacco, or similar goods made with any part of the tobacco plant that are prepared or used for smoking, chewing, dipping or other personal use. The term includes vapor products.”
N.C. Gen. Stat. § 148-23.1(d)(2) (2023)

E-liquid means “[a] liquid product, whether or not it contains nicotine, that is intended to be vaporized and inhaled using a vapor product.”
N.C. Gen. Stat. § 14-401.18A(a)(2) (2023)

E-liquid container means “a bottle or other container of e-liquid [except] a container [that] is pre-filled and sealed by the manufacturer and is not intended to be opened by the consumer.”
N.C. Gen. Stat. § 14-401.18A(a)(3) (2023)

Tax Provisions

Vapor product means “[a]ny nonlighted, noncombustible product that employs a mechanical heating element, battery, or electronic circuit regardless of shape or size and that can be used to produce vapor from nicotine, however derived, in a solution [including] any vapor cartridge or other container of nicotine . . . intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe or similar product or device.”
N.C. Gen. Stat. § 105-113.4(13a) (2023)

Consumable product means “[a]ny nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.”
N.C. Gen. Stat. § 105-113.4(1k) (2023)

Tobacco product means “[a] cigarette, a cigar, or any other product that contains tobacco and is intended for inhalation or oral use. The term includes a vapor product.”
N.C. Gen. Stat. § 105-113.4(11a) (2023)

Links

Public Health Law Center — North Carolina 50-state review PHLC flavored tobacco sales chart (June 2026) Truth Initiative Q1 2026 CTFK localities fact sheet Tax Foundation vaping taxes FDA Tobacco 21

Page generated for the US Vape Laws Map project. Regulatory text excerpts © source publishers; compiled October 2026. Not legal advice. Federal rules also apply: 21+ sales age; ID checks under 30; only FDA-authorized e-cigarettes may lawfully be sold; USPS generally will not mail vapes.