Tobacco Products Tax
Effective July 1, 2025, the tax basis for snuff will change to a weight-based tax and a new tax on alternative nicotine products will be imposed. Tax related to the rate change of product in inventory as of July 1 will apply.
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
Notices
- Notice on Weight-Based Snuff Tax, Alternative Nicotine Products Tax, and Inventory Tax
- Notice on New Vapor Products License Requirements - Effective July 1, 2024
- 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
- 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
- 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 |
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