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for its cigarette tax of $1.80 per pack (enacted July 2015), compared to the national average $1.93

North Carolina's tax advantages include: Income Tax : The flat 4.25% rate applies to all income levels, making tax planning straightforward Sales Tax : State rate is 4.75%, though local taxes can bring the total to around 7.5% in many areas Property Taxes : Relatively moderate property tax rates, though they vary significantly by county Retirement-Friendly : Most retirement income is subject to the flat income tax rate 5