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 and Frequently Asked Questions
- Technical Advice Memoranda
Tax Forms & Instructions
On This Page Jump Links
Off