RALEIGH — The North Carolina House passed a tax bill that includes provisions for electronic cigarettes.
The bill, which passed by an 84-29 vote with little discussion on Wednesday, taxes the nicotine liquid in e-cigarettes at 5 cents per milliliter, much lower than the 45-cent tax on a pack of cigarettes.
The bill also caps the rate at which municipalities can tax businesses at $100 per year. But it allows more kinds of businesses to be taxed. The authority of counties to collect similar privilege taxes would be repealed. The bill also changes a 2013 law creating a combined 6.75 percent tax on admission to live events, and allows state fairs and state attractions to be taxed too.
It now goes to the Senate.