Important Notices and Frequently Asked Questions About Tobacco Tax

SubjectEffective Date
Frequently Asked Questions - Regarding the Tax Rate method for Snuff, New Tax on Alternative Nicotine and Tobacco Product Inventory when a Tax Rate ChangesJune 20, 2025
Notice on Weight-Based Snuff Tax, Alternative Nicotine Products Tax, and Inventory TaxJune 11, 2025
Notice on New Vapor Products License RequirementsJuly 1, 2024
Frequently Asked Questions - For the Tax on Vapor Products LicensureMay 2, 2024
Information Regarding Changes to North Carolina's Cigar Tax Calculation (Examples on How to Complete the B-A-101, along with Schedule A)July 1, 2022
Notice on New Jenkins/PACT Act Reporting Requirements for Products Delivered through an Aerosolized Solution and Associated DevicesMarch 19, 2021
Updates to the North Carolina Administrative Code, Title 17, Chapter 4 January 1, 2021
Information Regarding Modified Risk Tobacco Products July 20, 2020
Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)March 31, 2020
Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)March 31, 2020
Information Regarding License Renewal and Expiration for Tobacco Products Tax January 1, 2020
Information Regarding Modified Risk Tobacco ProductsDecember 23, 2019
Information Regarding Delivery Sales of Certain Tobacco Products  November 1, 2019
Information on Vapor Products Tax October 1, 2018
Information on 2015 Tax on Consumable Vapor Products June 1, 2015
Frequently Asked Questions Regarding Consumable Vapor ProductsJanuary 28, 2020
Exception to the General Statute of Limitations for Certain Events January 1, 2014
Information on Fire Safe Cigarettes January 1, 2010
Information on 2009 Tax Rate Increase for Cigarettes September 1, 2009
Information on 2009 Tax Rate Increase for Other Tobacco Products  September 1, 2009
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