The North Carolina cigarette and alcohol tax calculator estimates the state excise tax baked into the price of cigarettes, beer, wine, and spirits. North Carolina taxes cigarettes at a flat amount per pack and alcohol per gallon, with the federal cigarette excise added on top.
How it works
Excise taxes are flat per-unit amounts, so the math is quantity times rate:
cigarettes: tax = packs x ($0.45 state + $1.01 federal)
beer: tax = gallons x $0.6171
wine: tax = gallons x $1.00 (unfortified)
spirits: tax = gallons x ~$14.45 (NC ABC combined markup + excise)Pick the product to load the right North Carolina rate, then enter your quantity. Cigarettes are counted in packs of 20; alcohol is measured in gallons (a standard 12 oz beer is about 0.094 gallon, a 750 ml bottle is about 0.198 gallon).
Worked example
Buying 5 packs of cigarettes:
- State: 5 x $0.45 = $2.25
- Federal: 5 x $1.01 = $5.05
- Total cigarette excise: $7.30 (before sales tax)
Tips and notes
- Excise is hidden in shelf prices. Alcohol excise is paid at the wholesale level, so you rarely see it itemized — but it is built into what you pay.
- Spirits are a control system. North Carolina sells liquor only through state-run ABC stores, where excise and markup combine into the shelf price.
- Sales tax is separate. Add North Carolina’s general sales tax on top of the retail price for your true out-the-door cost.