Tobacco Products Tax Forms and Instructions

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Tobacco Products Tax Forms and Instructions

Refunds

Refunds

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.

 
Returns

Returns

Monthly Filer

Form Description Electronic Options
B-A-5 Monthly Return of Resident Cigarette Distributor 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 Pay Online
B-A-7 Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers  
B-A-8 Cigarette Use Tax Return 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 Pay OnlinePay Online
B-A-101 Monthly Other Tobacco Products Excise Tax Return - (Instructions) (For December 2019 and after) 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 OnlinePay 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) (Effective December 2019 and after) NOTE: Vapor Prodcuts Tax can ONLY be paid by check or money order.
B-A-102B-A-102B-A-102

Monthly Vapor Products Excise Tax Return - (Instructions(Effective 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 orderNOTE:  Vapor Products Tax can only be paid by check or money orderNOTE:  Vapor Products Tax can only be paid by check or money orderNOTE:  Vapor Products Tax can only be paid by check or money orderNOTE:  Vapor Products Tax can only be paid by check or money orderNOTE:  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 - 25% Exposure Modification Order - (Instructions)Schedule of Modified Risk Tobacco Products - 25% Exposure Modification Order - (Instructions)Schedule of Modified Risk Tobacco Products - 50% Risk Modification Order - (Instructions)  
Bond Forms

Bond Forms

Form Description Electronic Options
B-A-29 Tax Bond for Tobacco Products Other Than Cigarettes  
B-A-30 Tax Bond for Cigarettes  
B-A-34 Tax Liability Bond Increase or Decrease Rider Cigarette Tax  
B-A-35 Tax Liability Bond Increase or Decrease Rider Tobacco Products Other Than Cigarettes  
B-C-790C Change of Name Liability Bond Rider  
Template   Irrevocable Letter of Credit  
Registration and Other Forms

Registration and Other Forms

Form Description Electronic Options
B-A-2

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

 
B-A-20 Cigarette Manufacturer's Affidavit  
B-A-28 Appointment of Secretary of State for Service of Process  
B-A-45 Statement of Inventory for 2009 Cigarette Excise Tax Increase  
B-A-111 Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products  
B-A-201 Other Tobacco Products Manufacturer's Affidavit  
NC-AC Business Address Correction  
NC-BN Out-of-Business Notification