NC S1184

Redefines "cigarette" under North Carolina tax law to include a roll of tobacco wrapped in tobacco-containing substance with a ring gauge of less than 30 (diameter less than .467 inches), regardless of length.

Replaces the previous standard that defined such cigars based on appearance, tobacco type, packaging, and likelihood of being purchased as cigarettes.

Applies the same tax treatment to thin cigars as regular cigarettes, eliminating a distinction based on subjective appearance factors.

Becomes effective October 1, 2010.