Tobacco Products Tax NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. Submit Updates to Contact Information General Information Administrative Code Timely Mailing of Returns, Documents, or Payments - August 24, 2018 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016 Tobacco Products Tax Bulletin File and pay now Notices Information Regarding Changes to North Carolina's Cigar Tax Calculation - Effective July 1, 2022 (Examples on How to Complete the B-A-101, along with Schedule A) Notice on New Jenkins/PACT Act Reporting Requirements for Products Delivered through an Aerosolized Solution and Associated Devices - Effective March 19, 2021 Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021 Information Regarding Modified Risk Tobacco Products - Effective July 20, 2020 Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020 Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) Information Regarding License Renewal and Expiration for Tobaco Products Tax - Effective January 1, 2020 Information Regarding Modified Risk Tobacco Products - Effective December 23, 2019 Information Regarding Delivery Sales of Certain Tobacco Products - Effective November 1, 2019 Information on Vapor Products Tax - Effective October 1, 2018 Information on 2015 Tax on Consumable Vapor Products - Effective June 1, 2015 Frequently Asked Questions Regarding Consumable Vapor Products Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014 Information on Fire Safe Cigarettes - Effective January 1, 2010 Information on 2009 Tax Rate Increase for Cigarettes - Effective September 1, 2009 Information on 2009 Tax Rate Increase for Other Tobacco Products - Effective September 1, 2009 Technical Advice Memoranda TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016 Frequently Asked Questions about Downloading Forms
Tobacco Products Tax NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. Submit Updates to Contact Information General Information Administrative Code Timely Mailing of Returns, Documents, or Payments - August 24, 2018 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016 Tobacco Products Tax Bulletin File and pay now Notices Information Regarding Changes to North Carolina's Cigar Tax Calculation - Effective July 1, 2022 (Examples on How to Complete the B-A-101, along with Schedule A) Notice on New Jenkins/PACT Act Reporting Requirements for Products Delivered through an Aerosolized Solution and Associated Devices - Effective March 19, 2021 Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021 Information Regarding Modified Risk Tobacco Products - Effective July 20, 2020 Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020 Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) Information Regarding License Renewal and Expiration for Tobaco Products Tax - Effective January 1, 2020 Information Regarding Modified Risk Tobacco Products - Effective December 23, 2019 Information Regarding Delivery Sales of Certain Tobacco Products - Effective November 1, 2019 Information on Vapor Products Tax - Effective October 1, 2018 Information on 2015 Tax on Consumable Vapor Products - Effective June 1, 2015 Frequently Asked Questions Regarding Consumable Vapor Products Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014 Information on Fire Safe Cigarettes - Effective January 1, 2010 Information on 2009 Tax Rate Increase for Cigarettes - Effective September 1, 2009 Information on 2009 Tax Rate Increase for Other Tobacco Products - Effective September 1, 2009 Technical Advice Memoranda TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016 Frequently Asked Questions about Downloading Forms
