IPCPR Legislative | North Carolina

North Carolina

northcarolina

North Carolina State Contact Information

North Carolina Department of Revenue
Tobacco Products Tax Unit
(919) 733-3651

Alabama Alcoholic Beverage Control Board

Administrative Division
(334) 271 -3840

Enforcement Division
(334) 213-6300

Taxation in North Carolina

 

North Carolina imposes an excise tax on tobacco products other than cigarettes on the wholesale dealer or retail dealer who first acquires or otherwise handles tobacco products subject to the tax. A wholesale dealer or retail dealer who brings a tobacco product into North Carolina or is the original consignee of a tobacco product that is made elsewhere and shipped into North Carolina is considered the first person to handle the tobacco product. A retail dealer who acquires non-tax-paid tobacco products subject to the tax from a wholesale dealer is liable for any tax due on the products. A manufacturer who is not a retail dealer and who ships tobacco products to either a wholesale dealer or retail dealer may apply to the Secretary of Revenue to be relieved of paying the tax.

 

N.C. Gen. Stat. § 105-113.35

 

A city or county may not levy a privilege license tax on the sale of tobacco products.

 

N.C. Gen. Stat. § 105-113.3

The tax rate for tobacco products other than cigarettes is 12.8% of the cost price of the products, meaning the price a person liable for the tax paid for the products, before any discount, rebate, or allowance.

 

N.C. Gen. Stat. § 105-113.35(a)

Wholesale and retail dealers liable for the excise tax on tobacco products other than cigarettes must file the Monthly Other Tobacco Products Excise Tax Return (Form B-A-101) and the Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers (Form B-A-7) within 20 days after the end of each month, even if no tax is due.

 

N.C. Gen. Stat. § 105-113.37

Tobacco Products Tax Forms Database
http://www.dor.state.nc.us/downloads/tobacco.html

 

Form B-A-101: Monthly Other Tobacco Products Excise Tax Return
http://www.dor.state.nc.us/downloads/ba101.pdf

 

Form B-A-7: Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers
http://www.dor.state.nc.us/downloads/ba7.pdf

Definitions in North Carolina

 

“Smoking” means the use or possession of a lighted cigarette, lighted cigar, lighted pipe, or any other lighted tobacco product.

 

N.C. Gen. Stat. § 130A-492(16)

 

A “cigar” is a roll of tobacco wrapped in a substance that contains tobacco, other than a cigarette.

 

N.C. Gen. Stat. § 105-113.4(1b)

 

“Tobacco product” means a cigarette, a cigar, or any other product that contains tobacco and is intended for inhalation or oral use.

 

N.C. Gen. Stat. § 105-113.4(11a)

 

A “wholesale dealer” is either: (1) a person who acquires tobacco products other than cigarettes for sale to another wholesale dealer or to a retail dealer; or a manufacturer of products other than cigarettes.

 

N.C. Gen. Stat. § 105-113.4(14)

 

A “manufacturer” is a person who produces tobacco products or a person who contracts with another person to produce tobacco products and is the exclusive purchaser of the products under the contract.

 

N.C. Gen. Stat. § 105-113.4(6)

 

A “retail dealer” is a person who sells a tobacco product to the ultimate consumer of the product.

 

N.C. Gen. Stat. § 105-113.4(9)

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