B-A-15, Cigarette Manufacturer's Gratis Return (for December 2022 and prior)
B-A-15, Cigarette Manufacturer's Gratis Return is used to pay tax on gratis cigarettes shipped to North Carolina.
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Effective July 1, 2026: Sales Tax Increase
Mecklenburg County levied an additional 1% local sales and use tax. Click here to read the notice or review the frequently asked questions regarding the new tax.
Fraud Alert: Beware of Text Scams
Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.
Important Information Regarding the 2025 Income Tax Return
NCDOR issues guidance on how recent legislative changes may affect your 2025 NC income tax return. Review the guidance.