Tobacco Products Tax Forms and Instructions

To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader.

Frequently Asked Questions about Downloading Forms

Tobacco Products Tax Forms and Instructions

Tab/Accordion Items

Form Description Electronic Options
B-A-18 Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer  
B-A-19 Statement of Basis for Cigarette Excise Tax Refund  
B-A-101R

Application for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer (For October 2018 and after)

NOTE: Effective for the October 2018 filing period, Vapor Products Tax has been removed and should be reported on Form B-A-102R.

 
B-A-101R Application for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer (For September 2018 and prior)  
B-A-102R

Application for Vapor Products Excise Tax Refund for North Carolina Tax-Paid Vapor Products Returned to Manufacturer (Effective October 1, 2018)

NOTE: Effective for the October 2018 filing period, Vapor Products Tax refunds should be reported on Form B-A-102R.

 

Monthly Filer

Form Description Electronic Options
B-A-5 Monthly Return of Resident Cigarette Distributor (for January 2023 and after) Pay Online
B-A-5 Monthly Return of Resident Cigarette Distributor (for December 2022 and prior) Pay Online
B-A-5 Schedule I Non-Tax-Paid Cigarettes Shipped, Delivered, or Sold Outside North Carolina  
B-A-5 Schedule J Cigarettes Returned to Manufacturer  
B-A-6 Monthly Return of Nonresident Cigarette Distributor (for January 2023 and after) Pay Online
B-A-6 Monthly Return of Nonresident Cigarette Distributor (for December 2022 and prior) Pay Online
B-A-7 Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers  
B-A-8 Cigarette Use Tax Return (for January 2023 and after) Pay Online
B-A-8 Cigarette Use Tax Return (for December 2022 and prior) Pay Online
B-A-10 Report of Delivery Sales of Certain Tobacco Products (Other Than Cigars) (Instructions)  
B-A-15 Cigarette Manufacturer's Gratis Return (for January 2023 and after) Pay Online
B-A-15 Cigarette Manufacturer's Gratis Return (for December 2022 and prior) Pay Online
B-A-101 Monthly Other Tobacco Products Excise Tax Return - (Instructions) (for January 2023 and after) Pay Online
B-A-101

Monthly Other Tobacco Products Excise Tax Return - (Instructions) (for July 2022 through December 2022)

On November 18, 2021, the North Carolina General Assembly enacted Session Law 2021-180. This law amends the definition of cost price and caps the excise tax on cigars. These changes are effective July 1, 2022 and apply to sales or purchases occurring on or after July 1, 2022

Pay Online
B-A-101, Schedule A Schedule for Excise Tax Cap on Cigars  
B-A-101 Monthly Other Tobacco Products Excise Tax Return - (Instructions) (for December 2019 through June 2022) Pay Online
B-A-101

Monthly Other Tobacco Products Excise Tax Return - (Instructions) (for October 2018 through November 2019)

NOTE: Effective for the October 2018 filing period, Vapor Products Tax has been removed and should be reported on Form B-A-102.

Pay Online
B-A-101 Monthly Other Tobacco Products Excise Tax Return - (Instructions) (for September 2018 and prior) Pay Online
B-A-102 Monthly Vapor Products Excise Tax Return - (Instructions) (for January 2023 and after) NOTE: Vapor Products Tax can ONLY be paid by check or money order.
B-A-102 Monthly Vapor Products Excise Tax Return - (Instructions) (for December 2019 through December 2022) NOTE: Vapor Products Tax can ONLY be paid by check or money order.
B-A-102

Monthly Vapor Products Excise Tax Return - (Instructions) (for October 1, 2018 through November 2019)

NOTE: Effective for the October 2018 filing period, Vapor Products Tax should be reported on Form B-A-102.

NOTE: Vapor Products Tax can ONLY be paid by check or money order.
B-A-MR25 Schedule of Modified Risk Tobacco Products - 25% Exposure Modification Order - (Instructions)  
B-A-MR50 Schedule of Modified Risk Tobacco Products - 50% Risk Modification Order - (Instructions)  

Form Description Electronic Options
B-A-29 Tobacco Products Other Than Cigarettes Surety Bond   
B-A-30 Tobacco Products Cigarettes Surety Bond  
GEN-BR Surety Bond Rider - Tax Liability Rider or Name Change Rider  
Template Irrevocable Letter of Credit  

FormDescriptionElectronic Options
B-A-2

Application for Cigarette Distributor's License and Tobacco Products (Other than Cigarettes) or Update to an Existing Application

 
B-A-2RTobacco License Renewal Application 
B-A-20Cigarette Manufacturer's Affidavit 
B-A-28Appointment of Secretary of State for Service of Process 
B-A-45Statement of Inventory for 2009 Cigarette Excise Tax Increase 
B-A-111Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products 
B-A-201Other Tobacco Products Manufacturer's Affidavit