Greensboro vape retailers must obtain North Carolina tobacco retail licenses, collect the 5-cent-per-milliliter vapor tax, and comply with FDA premarket authorization rules; the city has limited authority due to NC tobacco preemption.
North Carolina imposes a 5-cents-per-milliliter excise tax on consumable vapor products under NCGS 105-113.35, collected at the wholesaler level. Retailers selling electronic smoking devices must register with the state, hold a tobacco retail license, and verify wholesaler-stamped product. The FDA regulates premarket tobacco applications and has issued marketing denial orders on most flavored disposables, though enforcement gaps remain visible at the retail level. NCGS 143-595 partially preempts local tobacco regulation, restricting cities from imposing licensing fees, flavor bans, or stricter age rules beyond state law. Greensboro therefore relies on zoning and signage rules rather than direct vape-shop regulation.
Selling untaxed vapor product, operating without state retail registration, or stocking unauthorized FDA-rejected devices can result in tax assessments, license revocation, and product seizure during ALE compliance checks.
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