To maintain the ability to receive, store, or possess non-excise-tax-paid products, taxpayers must renew their tobacco products license on or before June 30, 2026.
To renew your tobacco license, taxpayers must:
- Submit a signed Form B-A-2R, Tobacco License Renewal Application on or before June 30, 2026.
- Be authorized to transact business in North Carolina (e.g., registered with the Secretary of State) and be compliant with all state tax filings and payments; and
- Have a bond on file with the Department in an amount that adequately protects the State from non-payment of tax.
Form B-A-2R, Tobacco License Renewal Application is available as a web fillable form.
Taxpayers may complete the web fillable Renewal Application, B-A-2R online, save the application to their computers, and submit via email or by mail or fax:
Fax: (919) 212-5766
Mailing Address: Tobacco Renewals, 3301 Terminal Drive, Suite 125, Raleigh, NC 27604
Renewals Subject to Compliance Check
Completed renewal applications will be subject to a compliance check. Compliance checks will include verification of tax compliance with the N.C. Department of Revenue and compliance with the N.C. Secretary of State, if applicable. The division will verify bonds are on file and have adequate coverage to cover the state in cases of non-payment of tax. If the applicant fails a compliance check, the Department of Revenue may deny the application to renew a tobacco license.
Untimely Renewal
Untimely submitted applications (Form B-A-2R) will be returned and will not be processed.
If a taxpayer fails to timely renew a license, that taxpayer must complete Form B-A-2, Application or Update to and Existing Application for Cigarette Distributor’s License, Other Tobacco Products License, and Vapor Products License for each place of business requesting a license. Form B-A-2 and all required information requested on Form B-A-2 must be mailed with the license tax of either $10.00 or $25.00 for each license. Form B-A-2 is available on the department’s website.
Sign up for Important Information
To receive communications from the department about information relating to tax law changes, renewals, and educational seminars by email, taxpayers are encouraged to confirm their email address and update their contact information on their renewal application. Please contact the Excise Tax Division at (877) 308-9092 for any renewal questions or concerns.
Important Reminders
- All Tobacco Product licenses previously issued in 2023 expire on June 30, 2026.
- A renewal application B-A 2R, submitted on or before June 30, 2026, is required to renew a Tobacco Products license. Submit by email or fax to save time.
- Normal processing time for a B-A-2R is 12 to 14 weeks and the Division will be unable reply to status requests.
- Upon request, the Excise Tax Division will issue documentation to the licensee that the license is active pending review of a timely filed Form B-A-2R.
- No payment is due for renewals submitted by fax, email, or postmarked prior to July 1, 2026.
- To avoid the assessment of the license tax for existing licensees, the licensee must submit the B-A-2R application before the license expires on June 30, 2026.
Please note: high call volumes are expected during this renewal process.