Tobacco Products Tax Forms and Instructions
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Tobacco Products Tax Forms and Instructions
| 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 July 2025 and after) | |
| 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-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 and Alternative Nicotine Products Excise Tax Refund for Tax-Paid Products Returned to Manufacturer (For July 2025 and after) | |
| 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. |
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, Excluding Vapor and Alternative Nicotine Products - (Instructions) (for July 2025 and after) | Pay Online |
| B-A-101 | Monthly Other Tobacco Products Excise Tax Return - (Instructions) (for January 2023 through June 2025) | 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 and Alternative Nicotine Products Excise Tax Return - (Instructions) (for July 2025 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 January 2023 through June 2025) | 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-105 | Monthly Vapor Products Excise Tax Return - Snuff Floor Tax Form - (Instructions) (for July 1, 2025 and after) | NOTE: Vapor Products Tax can ONLY be paid by check or money order. |
| B-A-120 | Monthly Vapor Products Excise Tax Return - Alternative Nicotine Products Floor Tax Form - (Instructions) (for July 1, 2025 and after) | 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 - (for July 2025 and after) | |
| B-A-MR25 | Schedule of Modified Risk Tobacco Products - 25% Exposure Modification Order - (Instructions) (for June 2025 and prior) | |
| B-A-MR50 | Schedule of Modified Risk Tobacco Products - 50% Risk Modification Order - (for July 2025 and after) | |
| B-A-MR50 | Schedule of Modified Risk Tobacco Products - 50% Risk Modification Order - (Instructions) (for June 2025 and prior) |
| 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-2R | Tobacco License Renewal 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 |