Important Notice: Changes Related to the Vapor and Consumable Products Directory

Governor Josh Stein signed Session Law 2026-31, Session Law 2026-41, and Session Law 2026-61. Collectively, these laws amend Chapter 143B of the North Carolina General Statutes and make several changes to the requirements governing the Vapor Products and Consumable Products Directory (“Directory”).

The purpose of this notice is to highlight the changes affecting the Directory and to identify steps manufacturers must take to remain in compliance with state law.

N.C. Gen. Stat. § 143B-245.11, the statute that governs the certification process of vapor and consumable products (“Product” or “Products”) by the North Carolina Department of Revenue (“NCDOR”), was amended1.   As explained in a previous Important Notice, only Products certified by NCDOR and placed in the Directory may be sold in North Carolina.

Certification Process
Before a Product may be sold in North Carolina, a manufacturer must electronically submit a completed “Vapor and Consumable Products Certification” form. 

In accordance with NC law2 , every manufacturer of Products sold for retail in North Carolina, whether directly or through an intermediary, shall execute a certification to the Secretary of Revenue for all such Products and verify each Product’s standing with the Food and Drug Administration (FDA) by providing documentation showing one of the following:

(1)    The manufacturer received an order granted pursuant to 21 U.S.C. § 387j(c) (marketing granted order) for the vapor product or consumable product from the FDA.
(2)    As of July 1, 2026, the vapor product or consumable product is commercially marketed and is not subject to federal enforcement priority under a published FDA enforcement 
policy, and the premarket tobacco product application filed with respect to the vapor product or consumable product pursuant to 21 U.S.C. § 387j either remains under review or a final decision on the application is not otherwise in effect.
(3)    The manufacturer is exempt from the requirements of subdivision (1) or (2) of this subsection because the vapor product or consumable product only reflects changes to the name, brand style, or packaging of a vapor product or consumable product.

Items (1) and (3) above remain unchanged since implementation of the Directory. The newly enacted laws revised item (2). Item (2) now requires that manufacturers certify and provide evidence that its Products, as of July 1, 2026, meet each of the following criteria:
(1)    The Product is commercially marketed;
(2)    The Product is not subject to federal enforcement priority under a published FDA enforcement policy; and
(3)    The premarket tobacco product application (“Application”) filed with respect to the Product either remains under review or a final decision on the Application is not otherwise in effect.3 

Notification of Compliance with Changes to Federal Law
In addition to submitting the certification form, each manufacturer of a Product sold for retail sale in North Carolina must also comply with a new certification requirement.4 

Effective August 11, 2026, each manufacturer of a Product listed in the Directory must submit documentation certifying compliance with any changes to federal requirements or standards5 applicable to the Product. The manufacturer must electronically submit the documentation to NCDOR using the Vapor and Consumable Product Certification form within 30 days after the applicable federal compliance deadline.

Important: If a manufacturer fails to comply with the certification requirement or the requirements set forth in this notice, the manufacturer and its applicable Products may be removed from the Directory.6  

• 1

  Session Law 2026-41,Section 44.6(d2) and Session Law 2026-61, Section 12.2(b).

• 2

  N.C. Gen. Stat. §143B-245.11

• 3

  Session Law 2026-61, Section 12.2(b).

• 4

  Session Law 2026-41,Section 44.6(d2) and Session Law 2026-61, Section 12.2(b).

• 5

  The term "changed federal requirements or standards" means any modifications to 21 U.S.C. § 387j or other federal statutes regulating consumable products or vapor products or any modification of regulations or other official federal guidance that change requirements or standards for federal compliance of a consumable product or vapor product.

• 6

  Session Law 2026-41, Section 44.6(d2).

N.C. Gen. Stat. § 143B-245.12(a), the statute that governs the development and maintenance of the Directory, was amended to require NCDOR to: (1) list the stock keeping unit number (“SKU”) for each Product; (2) publish updates to the Directory on the first day of each month; and (3) identify any Product that was removed from the Directory in the prior month.7 
 
Important: When a monthly Directory update identifies the removal of a manufacturer or any of its Products, retailers have 30 days following the update to (1) sell the affected Products that were in the retailer’s inventory on the date of removal; or (2) remove the affected Products from inventory and return them to the distributor or wholesaler from whom they were purchased for a refund.  Moreover, after the 30-day period ends, the affected Products may not be purchased or sold at retail in North Carolina and are subject to seizure, forfeiture, and destruction in accordance with North Carolina law.

• 7

  Session Law 2026-41, Section 44.6(d3).

N.C. Gen. Stat. § 143B-245.15, the statute that governs compliance with the Directory, was amended to transfer responsibility for conducting unannounced compliance checks from NCDOR to state and local law enforcement agencies.8   

As amended, each retailer, distributor, and wholesaler that sells or distributes Products in North Carolina is subject to at least one unannounced compliance check annually by state or local law enforcement officials. Such officials may include the Alcohol Law Enforcement (“ALE”) Division of the North Carolina Department of Public Safety, the North Carolina State Bureau of Investigation (“SBI”), the Department of Justice, and local sheriff’s offices and police departments for purposes of enforcing the Directory.

Important:  Any person who observes a Product being offered for retail sale in North Carolina that is not listed in the Directory may report the violation to the SBI.9   Moreover, any Product identified for sale and not listed in the Directory is subject to immediate seizure, forfeiture, and destruction by any state or local law enforcement official in accordance with state law.10  
 

• 8

  Session Law 2026-31, Section 9.(c), Session Law 2026-41, Section 44.6(d6), and Session Law 2026-61, Section 12.2(c).

• 9

  Ibid.

• 10

  Ibid.

If you have any questions about this notice, you may call the Excise Tax Division at telephone number 877-308-9092 or 919-707-7500 (8:00 a.m. until 4:30 p.m. Eastern Time, Monday through Friday), or write to Customer Service, PO Box 1168, Raleigh NC 27602-1168.

To the extent there is any change to a statute or regulation, or new case law subsequent to the date of this notice, the provisions in this important notice may be superseded or voided. To the extent that any provisions in any other notice, directive, technical bulletin, or published guidance regarding the subject of this notice and issued prior to this notice conflict with this important notice, the provisions contained in this important notice supersede the previous guidance.