Tobacco Products Tax Refund Forms and Instructions

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Tab/Accordion Items

FormDescriptionElectronic Options
B-A-18Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer 
B-A-19Statement of Basis for Cigarette Excise Tax Refund 
B-A-101RApplication for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer (For July 2025 and after) 
B-A-102RApplication for Vapor and Alternative Nicotine Products Excise Tax Refund for Tax-Paid Products Returned to Manufacturer (For July 2025 and after) 

FormDescriptionElectronic Options
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 through June 2025)

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-101RApplication 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 through June 30, 2025)

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

 
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