A brief look at the additional North Carolina taxes that take effect Tuesday:

- The state's portion of the sales tax rises by 1 percentage point, expiring in July 2011. Consumers in 91 counties will pay the combined state-local sales tax of 7.75 percent. The rate will be 8.25 percent in Mecklenburg County and 8 percent in Alexander, Catawba, Cumberland, Haywood, Martin, Pitt, Sampson and Surry counties because their voters have approved local sales tax increases. The tax is projected to generate $803.6 million this fiscal year.

- The cigarette excise tax increases from 35 cents a pack to 45 cents per pack. Extra revenue: $33.3 million.

- The tax on cigars, snuff and non-cigarette tobacco products will increase from 10 percent of the "cost price" to 12.8 percent. Extra revenue: $5 million.

- The beer excise tax rises from 53.177 cents per gallon to 61.71 cents, or about 5 cents on a six-pack of cans. Extra revenue: $12.6 million.

- The excise tax on unfortified wine increases from 21 cents per liter to 26.34 cents per liter, or about a 4-cent increase per bottle, and on fortified wine from 24 cents per liter to 29.34 cents per liter. Extra revenue: $2.9 million.

- The excise tax on liquor sold in Alcoholic Beverage Control stores increases from 25 percent of the retail price to 30 percent. Extra revenue: $20.1 million.

The sales tax on food remains 2 percent. Excise taxes are incurred upon the cigarette wholesaler or alcohol distributor. The products are then forwarded to the retailer, and usually ultimately to the consumer, at the higher price.