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NCDOR »   Home »   Taxes & 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.

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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

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/tobacco-products-tax