Record #:

4858

Author(s):

Speizer, Irwin

Abstract:

At five cents, North Carolina's excise tax on cigarettes is the third-lowest in the country. Only Virginia at 2.5 cents and Kentucky at 3 cents are lower. The low tax makes North Carolina fertile ground for cigarette smugglers, who sell stolen cigarettes in states having higher excise taxes, like New York at$1.11 a pack and New Jersey at $.80 a pack.

Source:

Business North Carolina (NoCar HF 5001 B8x), Vol. 20 Issue 12, Dec 2000, p30-37 Periodical Website

Subject(s):

Cigarette tax; Smuggling

Record #:

32344

Author(s):

Wade, Charles B.

Abstract:

Charles B. Wade, Jr., of Winston-Salem is Senior Vice President of R.J. Reynolds Industries, Inc. In this article, Wade discusses the tobacco economy and his view on increasing North Carolina taxes to prevent unlawful traffic in cigarettes. According to Wade, increasing cigarette taxes may encourage increased cigarette smuggling.

Source:

We the People of North Carolina (NoCar F 251 W4), Vol. 32 Issue 12, Dec 1974, p34-35, por

Subject(s):

Cigarette tax; Cigarette manufacture and trade; Smuggling