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Written Determinations Tobacco Products

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.

Pursuant to N.C. Gen. Stat. § 105-264, “[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. Gen. Stat. § 105-264.2, “[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.

PLR # Subject
TPPLR 2018-0001 Ruling Regarding Tobacco Products Tax
TPPLR 2016-0001 Taxability of Consumable, Tobacco, and Vapor Products
TPPLR 2011-0001 Exempt Status of Cigarettes Sold to Federal Government