A BILL TO BE ENTITLED
AN ACT TO INCREASE THE CIGARETTE TAX FROM FIVE CENTS A PACK TO ONE DOLLAR A PACK.
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  five cents (5¢) 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."
SECTION 2.  This act becomes effective July 1, 2002.