If you’re planning to stock flavored vapes in your North Carolina vending machine, it’s important to know that not all vapor products fall under the same state regulations — especially when it comes to nicotine vs. non-nicotine devices.

Under N.C. Gen. Stat. § 105-113.4, a “vapor product” is legally defined as a device or substance used to produce vapor from nicotine.
This means products that do not contain nicotine are not treated as taxable vapor products under North Carolina law.

One prominent example is SBX, a flavored vape that uses Metatine™, a proprietary, non-nicotine ingredient. Because SBX is zero-nicotine, it:

• ✅ Is not required to be listed in the North Carolina Vapor Product and Consumable Product Directory.
• ✅ Is not subject to the vapor product excise tax (which normally applies to e-liquids at $0.05 per mL).
• ✅ Is not subject to PMTA (Premarket Tobacco Product Application) certification because it doesn’t contain nicotine.
• ✅ Can be legally sold and vended in North Carolina without the same nicotine-related restrictions — but all other vending regulations (age verification, placement restrictions, licensing) still apply.

Legal Note: A full legal opinion confirms SBX is not subject to the NC Vapor Product & Consumable Product Directory Law. If you plan to stock SBX or similar zero-nicotine vapes, it’s advisable to keep this documentation on hand for regulatory inquiries.

⚠️ Important:
Even if a vape is zero-nicotine, you must still follow:

• Age restrictions — Federal law prohibits sales to anyone under 21.
• Placement & licensing rules — Machines must be located and operated in compliance with state vending regulations.
  

Are you looking to start or operate a vape vending business in North Carolina? 

Understanding the state’s vape vending laws, tax obligations, and licensing requirements is essential for staying compliant and avoiding penalties. North Carolina’s regulations, including "N.C. Gen. Stat. § 14-313", govern the minimum age for purchasing vapor products, the conditions under which vending machines may dispense these products, and the signage retailers must display. Furthermore, the state imposes excise taxes on vapor products and requires certain retailers to obtain specialized licenses.

This comprehensive legal framework helps ensure public safety—particularly by limiting underage access—and supports consistent oversight of vape sales across the state. In this guide, we’ll break down the most important rules, including who must obtain a retail license, how to handle excise and sales taxes, and how to stay compliant if you plan to install vape vending machines. Read on to learn how to navigate North Carolina’s vape vending regulations smoothly.

The information provided here is for informational purposes only and should not be construed as legal advice. We encourage you to consult with your own attorney regarding any legal matters and to verify all details independently. Any reliance on this information is at your own risk.

Minimum Age to Purchase and Federal Law Note

• Under "N.C. Gen. Stat. § 14-313(b)"

“It is illegal to sell or distribute tobacco products or vapor products to any person under the age of 18.”
North Carolina has not yet raised its state minimum age above 18; however, effective December 2019, the federal minimum age to purchase tobacco products (including vapor products) is 21. In most circumstances, federal law preempts conflicting state laws.

Definitions of Vapor Products and Classification

Under North Carolina law, vapor products are classified as tobacco products. According to N.C. Gen. Stat. § 14-313, a vapor product is defined as:

• “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 consumable product.”
• This includes devices such as electronic cigarettes, cigars, cigarillos, and pipes, but excludes FDA-regulated products under Chapter V of the Federal Food, Drug, and Cosmetic Act.

Licensing Requirements for Retail Dealers

Effective July 1, 2024, "N.C. Gen. Stat. § 105-113.39" requires all retail dealers of vapor products to obtain a license for each of the following locations:

• Each location where a retail dealer receives or stores non-tax-paid vapor products.
• Each location from where a retail dealer that is a delivery seller or a remote seller receives or stores non-tax-paid vapor products for delivery sales.

Note: The current version of "N.C. Gen. Stat. § 105-113.39", effective until July 1, 2024, is similar in substance.

Retail License Cost and Duration

• The license costs $10.00.
• A retail license is effective until June 30 of the year following the second calendar year after the date of issuance or renewal.

Important Note on “License Requirements”

If you purchase vapor products for re-sale through a NC-registered vapor distributor, the distributor should submit the excise tax to the state. If you sell these products in a vending machine, you are only required to submit traditional sales tax, and hence no special license is permitted to operate these vape vending machines. This specifically came from a conversation with NC state departments, but we encourage you to consult your attorney or speak with the state department directly to corroborate this fact since we did not receive this in writing.

Excise Tax Requirements

North Carolina imposes an excise tax on vapor products. Per "N.C. Gen. Stat. § 105-113.36A" (Effective July 1, 2025):

(a) Tax Imposed. – An excise tax is levied on the sale, use, consumption, handling, or distribution of tobacco products at the following rates: (1) On vapor products, the rate of five cents (5¢) per fluid milliliter of consumable product. All invoices for vapor products issued by manufacturers must state the amount of consumable product in milliliters.”

Signage Requirements

Retail distributors of tobacco and vapor products must prominently display a sign near the point of sale, with letters at least five-eighths of an inch high, stating:

“N.C. LAW STRICTLY PROHIBITS THE PURCHASE OF TOBACCO PRODUCTS, TOBACCO-DERIVED PRODUCTS, VAPOR PRODUCTS, AND CIGARETTE WRAPPING PAPERS BY PERSONS UNDER THE AGE OF 18. PROOF OF AGE REQUIRED.”

In addition, "17 N.C. Admin. Code 04C .1201(a)" requires owners or lessees of cigarette vending machines to affix to each such machine an identification sticker or device that shows:

“The name, address and telephone number of the operator owning and placing such machine on location.”

The owner of the business where the machine is located must ensure the vending machine is appropriately identified.

Vape Vending Machines

Under "N.C. Gen. Stat. § 14-313(b1)"

“(b1) Distribution of Tobacco Products. – Tobacco products shall not be distributed in vending machines; provided, however, vending machines distributing tobacco products are permitted (i) in any establishment which is open only to persons 18 years of age and older; or (ii) in any establishment if the vending machine is under the continuous control of the owner or licensee of the premises or an employee thereof and can be operated only upon activation by the owner, licensee, or employee prior to each purchase and the vending machine is not accessible to the public when the establishment is closed. The owner, licensee, or employee shall demand proof of age from a prospective purchaser if the person has reasonable grounds to believe that the prospective purchaser is under 18 years of age. Failure to demand proof of age as required by this subsection is a Class 2 misdemeanor if in fact the prospective purchaser is under 18 years of age. Proof that the defendant demanded, was shown, and reasonably relied upon proof of age shall be a defense to any action brought under this subsection. Any person distributing tobacco products through vending machines in violation of this subsection shall be guilty of a Class 2 misdemeanor.”

Vending Machines in General (Sales and Use Tax Rules)

Under "17 N.C. Admin. Code 07B .2901"

Vape products sold through vending machines are subject to North Carolina sales and use tax at the full retail price. Vending machine operators must register with the Department of Revenue and remit taxes as required by state law.

Reference: 17 N.C. Admin. Code 07B .2901

Statewide Preemption of Local Regulations

North Carolina Vapor Product Regulations

North Carolina prohibits local governments from enacting their own regulations regarding the sale or distribution of vapor products, except in relation to vending machine placement.

“To ensure uniformity, no local government entity or board, nor any agent or employee thereof, may enact ordinances, rules, or regulations concerning the sale, distribution, display, or promotion of tobacco products or vapor products, on or after August 1, 2013.”

This provision prohibits political subdivisions within North Carolina from regulating vapor products in ways inconsistent with state law.

Reference: N.C. Gen. Stat. § 14-313(e)

For more information and compliance guidance, contact the North Carolina Department of Revenue or your legal advisor.

Getting Started With Vape Vending in North Carolina

In North Carolina, forming a Limited Liability Company (LLC) and registering to collect and remit sales tax both involve state government agencies:

• (1) Forming an LLC
• You register a new LLC with the North Carolina Secretary of State. The Business Registration Division handles all filings for LLCs (and other business entities).
• Forms, filing instructions, and fee information can be obtained directly from the Secretary of State. You may file online or by mail.
• For questions or assistance, the Secretary of State’s Office can be reached at (919) 814-5400.

• (2) Registering for Sales Tax
• Once your LLC is established, you must register with the North Carolina Department of Revenue (DOR) if you plan to sell taxable goods or services.
• You can complete the business registration application (commonly referred to as a Form NC-BR or similar) with the DOR to obtain your sales and use tax account.
• For questions, contact the Department of Revenue at (877) 252-3052.

Both agencies—Secretary of State for LLC filings and Department of Revenue for tax registration—are official North Carolina government entities. Always ensure you are using official forms and contacting the agencies directly. If you have questions about legal requirements, consider consulting an attorney or the Economic Development Partnership of North Carolina (EDPNC) for small business advising at (800) 228-8443.

Additional Resources

Disclaimer: This page is intended for informational purposes only and should not be considered legal advice. Consult official North Carolina government resources for the most current regulations.