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State guides / North Carolina

State guide

North Carolina tobacco, vapor, and nicotine pouch compliance

North Carolina taxes cigars, pipe tobacco, smokeless tobacco, vapor products, and nicotine pouches once, when a licensed wholesale or retail dealer first brings them into the state. Dealers file monthly returns with the Department of Revenue, and vapor products must also be listed in a state directory before they can be sold.

Checked against North Carolina statutes, regulations and agency guidance on September 28, 2026. Cigarettes are outside our scope and are covered here only where their rules reach other products.

30¢Cigars are taxed at 12.8% of cost price, but never more than 30 cents per cigar.
5¢/mLVapor products are taxed at 5 cents per milliliter of consumable product.
20thForms B-A-101 and B-A-102 are due by the 20th of the following month, even with nothing to report.
Mar 1Vapor manufacturers renew directory certification and pay $500 by March 1 each year.

Show what applies to you

Pick your business and products. The guide hides the licenses, returns and rules that do not apply to that profile.

North Carolina in brief

North Carolina taxes all non-cigarette tobacco products under G.S. Chapter 105, Article 2A, administered by the Department of Revenue (NCDOR) Excise Tax Division. Cigars and most other tobacco products (pipe, roll-your-own, chew, wraps and leaf) are taxed at 12.8% of cost price, with a cap of 30 cents per cigar that benefits higher-priced premium cigars. Since July 1, 2025, snuff is taxed at 40 cents per ounce by labeled net weight, and alternative nicotine products such as nicotine pouches are taxed at 10 cents per container of up to 20 units plus half a cent per unit above 20. Vapor products are taxed at 5 cents per milliliter of consumable product. The tax is paid once, by the wholesale dealer or retail dealer who first acquires or brings the product into the state, including remote and delivery sellers. Each location that makes, receives, or stores untaxed product needs a license ($25 wholesale, $10 retail). Vapor products have required a separate license since July 1, 2024, and S.L. 2026-31 (law July 2, 2026) moved alternative nicotine products into a renamed vapor and alternative nicotine products license. Returns B-A-101 (other tobacco products) and B-A-102 (vapor and alternative nicotine) are due by the 20th of the following month, even with no activity. Vapor manufacturers must certify products for the NCDOR vapor directory ($2,000 initial, $500 renewal each March 1), and only listed products may be sold. The statewide minimum sales age in state law is 18, while federal law sets 21.

Licenses and permits

What each type of business needs before selling into North Carolina.

Other Tobacco Products License (wholesale dealer or retail dealer)

Who needs it
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler, Online or remote seller, Retailer
Agency
NCDOR Excise Tax Division
Fee
License tax $25 per location for a wholesale dealer; $10 per location for a retail dealer
Bond
Secretary may require a bond or irrevocable letter of credit (see bond entry); renewal requires an adequate bond on file
Term
Valid until June 30 of the year following the second calendar year after issuance or renewal (for example, licenses issued in 2023 expired June 30, 2026)
Renewal
Signed renewal application (B-A-2R, or per NCDOR as of July 1, 2026 the B-A-2) submitted by June 30 of the expiration year; no license tax is due if renewed on time. Late renewals are not processed; the dealer must file a new B-A-2 and pay $10 or $25 per place of business.

Required at each location where a wholesale dealer makes tobacco products, and each location where a wholesale or retail dealer receives or stores non-tax-paid tobacco products. Not required for a dealer that only receives tax-paid product (NCDOR FAQ on the parallel vapor license). Wholesale dealer includes a manufacturer of non-cigarette tobacco products. Retail dealer includes remote sellers and delivery sellers. Out-of-state wholesale dealers may, but need not, obtain a license by paying $25 (G.S. 105-113.39A(c)). A corporation or LLC applicant must be incorporated or organized in North Carolina or authorized to transact business there (G.S. 105-113.4A(b)). License must be displayed at each place of business and is not transferable. Application form B-A-2. From July 1, 2025 until July 2, 2026 this license also covered alternative nicotine products; S.L. 2026-31 moved them to the vapor and alternative nicotine products license.

All products except vapor products, nicotine pouches

G.S. 105-113.39A(a1), (c); G.S. 105-113.4A(b); G.S. 105-113.4I; S.L. 2026-31 s. 4.12; Form B-A-2 Source

Vapor and Alternative Nicotine Products License (formerly Vapor Products License)

Who needs it
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler, Online or remote seller, Retailer
Agency
NCDOR Excise Tax Division
Fee
License tax $25 per location for a wholesale dealer; $10 per location for a retail dealer
Bond
Secretary may require a bond or irrevocable letter of credit
Term
Same cycle as other tobacco licenses: until June 30 of the year following the second calendar year after issuance or renewal
Renewal
Same as other tobacco products license

Separate vapor products license required since July 1, 2024 at each location where a wholesale dealer makes vapor products or a wholesale or retail dealer (including a delivery seller) receives or stores non-excise-tax-paid vapor products. S.L. 2026-31 s. 4.12 (effective when it became law, July 2, 2026) renamed it the vapor and alternative nicotine products license and moved alternative nicotine products (nicotine pouches) to it from the other tobacco products license. NCDOR guidance on the transition was not found.

Vapor productsNicotine pouches

G.S. 105-113.39A(a2); S.L. 2024 change effective July 1, 2024; S.L. 2026-31 s. 4.12 and s. 4.17 Source

License required before accepting orders for delivery sales or remote sales

Who needs it
Online or remote seller
Agency
NCDOR Excise Tax Division
Fee
Same license tax as the retail dealer license ($10 per location) or wholesale ($25)
Bond
Secretary may require
Term
Same license cycle
Renewal
Same

Delivery sellers of cigarettes, smokeless tobacco, or vapor products must obtain a license under G.S. 105-113.4A before accepting an order (G.S. 105-113.4F). Remote sellers of other tobacco products (such as cigars) must obtain a license under Part 3 before accepting an order (G.S. 105-113.38A). These are the Article 2A licenses above, not a separate license type.

All products

G.S. 105-113.4F; G.S. 105-113.38A Source

Bond or irrevocable letter of credit

Who needs it
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler, Online or remote seller, Retailer
Agency
NCDOR Excise Tax Division
Fee
N/A
Bond
If required by the Secretary: two times the dealer's average expected monthly tax liability, minimum $2,000, maximum $2,000,000; irrevocable letter of credit from an acceptable commercial bank may substitute
Term
Continuing; Secretary periodically reviews sufficiency
Renewal
Adequate bond is checked at license renewal

Statute says the Secretary may require it; NCDOR renewal notice lists maintaining an adequate bond as a renewal condition.

All products

G.S. 105-113.39C Source

Excise taxes

Rates, what they apply to and who pays them.

Cigar excise tax

Rate
12.8% of cost price, capped at 30 cents per cigar
Base
Cost price: actual price paid by the person liable for the tax, before any discount, rebate, or allowance (freight and non-separated charges included per NCDOR bulletin)
Who pays
Wholesale dealer or retail dealer who is the first to possess or acquire the product in NC, first to bring it into NC, original consignee, or a remote/delivery seller required to collect sales tax; a NC retail dealer is secondarily liable for untaxed product bought from a wholesale dealer
Effective
Cap appears in both versions of G.S. 105-113.36A (before and after July 1, 2025)

The cap applies when 12.8% of cost price exceeds 30 cents, that is, a cost price above about $2.34 per cigar, which covers most premium cigars. Reported on B-A-101 Schedule B (capped cigars). A little cigar wrapped in tobacco-containing material that looks, is filled, or is packaged like a cigarette meets the cigarette definition and is taxed as a cigarette (out of scope).

Premium cigarsMachine-made cigars and cigarillosLittle cigars

G.S. 105-113.36A(a)(2), (b), (c); G.S. 105-113.4(1c), (1d), (2) Source

Other tobacco products excise tax

Rate
12.8% of cost price
Base
Cost price
Who pays
Same as cigars (first possessor/importer/consignee wholesale or retail dealer, remote or delivery seller)
Effective
Current

Applies to chewing tobacco and other smokeless tobacco that is not snuff, pipe tobacco, roll-your-own, and wraps or leaf containing tobacco. Snuff is taxed by weight instead.

Wraps and leafPipe tobaccoRoll-your-ownSmokeless

G.S. 105-113.36A(a) Source

Snuff excise tax

Rate
40 cents per ounce, with a proportionate rate for fractional ounces
Base
Manufacturer's labeled net weight
Who pays
Same as other tobacco products
Effective
July 1, 2025 (S.L. 2023-134); restated by S.L. 2026-31 s. 4.11 effective July 1, 2026 as snuff 'excluding other smokeless tobacco'

Snuff means finely cut, ground, or powdered tobacco not intended to be smoked. Chewing tobacco remains on the 12.8% cost price basis. Reported on B-A-101 Schedule C. Floor tax on snuff inventory held July 1, 2025 was due July 20, 2025 (Form B-A-105).

Smokeless

G.S. 105-113.36A(a)(3); G.S. 105-113.4(10d); S.L. 2023-134 s. 42.18; S.L. 2026-31 s. 4.11 Source

Alternative nicotine products excise tax

Rate
10 cents per container of up to 20 units; containers over 20 units pay 10 cents plus one-half cent per unit above 20 (NCDOR FAQ)
Base
Container count and unit count (smallest FDA-labeled package is the container; each item inside is a unit)
Who pays
Same as other tobacco products
Effective
July 1, 2025

Alternative nicotine product: a noncombustible product containing natural or synthetic nicotine, without tobacco, for human consumption, excluding vapor products and FDA-approved cessation products. NCDOR guidance does not name nicotine pouches, but pouches that contain nicotine and no tobacco fit this statutory definition. Reported on B-A-102 Schedules B and C.

Nicotine pouches

G.S. 105-113.36A(a)(4); G.S. 105-113.4(1b); S.L. 2023-134 Source

Vapor products excise tax

Rate
5 cents per fluid milliliter of consumable product
Base
Milliliters of consumable product (nicotine liquid or other nicotine material depleted in use); manufacturer invoices must state milliliters
Who pays
Same as other tobacco products
Effective
Current

The 2% timely filing discount does not apply to vapor products tax (G.S. 105-113.37C). Reported on B-A-102 Schedule A. Modified risk tobacco products receive a 50% (risk modification order) or 25% (exposure modification order) reduction under G.S. 105-113.4E.

Vapor products

G.S. 105-113.36A(a)(1); G.S. 105-113.4(1k), (13a) Source

Timely filing discount

Rate
2% of tax due
Base
Tax due on a timely filed report with timely payment
Who pays
Deduction taken by the primarily liable dealer
Effective
Current

Excludes vapor products tax by statute. Not allowed if the return or payment is late.

All products except vapor products

G.S. 105-113.37C(a) Source

Returns and reports

What gets filed, how often and when it is due.

Monthly Other Tobacco Products Excise Tax Return (Excluding Vapor and Alternative Nicotine Products)

Form
B-A-101
How often
Monthly
Due
On or before the 20th day of the month following the month of activity
Zero returns
Yes, file even with no activity
Where
Paper return mailed to NCDOR; payment by check or money order or online payment through the eBusiness Center

Filed by wholesale and retail dealers who first acquire, receive, or handle these products in NC. Schedules: B (cigars at 30 cent cap), C (snuff by ounce), D (other products at 12.8% of cost price). Invoices must support schedule entries. 2% discount if timely with full payment.

All products except vapor products, nicotine pouches

G.S. 105-113.39B; Form B-A-101 instructions Source

Monthly Vapor and Alternative Nicotine Products Excise Tax Return

Form
B-A-102
How often
Monthly
Due
On or before the 20th day of the month following the month of activity
Zero returns
Yes, file even with no activity
Where
Paper return mailed to NCDOR, PO Box 25000, Raleigh NC 27640-0950; payment by check or money order only (cannot be paid online per NCDOR forms page)

Schedules A (vapor), B (alternative nicotine computation), C (alternative nicotine detail); attach copies of invoices. Vapor and other tobacco taxes must be paid with separate payments.

Vapor productsNicotine pouches

G.S. 105-113.39B; Form B-A-102 instructions Source

Report of Delivery Sales of Certain Tobacco Products (Other Than Cigars)

Form
B-A-10
How often
Monthly
Due
On or before the 10th day of the month following the month of sales (next business day if on a weekend or holiday)
Zero returns
Yes, file even with no activity
Where
Mail to NCDOR Excise Tax Division, 3301 Terminal Drive, Suite 125, Raleigh NC 27604

Lists each delivery sale: brand, product type, consumer name, address, phone, email, quantity. Covers cigarettes, smokeless tobacco and vapor products; excludes cigars. NCDOR B-A-10 page title says 'Other Than Cigars'; whether pouches (alternative nicotine) are covered is unclear.

SmokelessVapor products

G.S. 105-113.4F; Form B-A-10 instructions Source

Use tax report by a non-licensee receiving non-tax-paid tobacco products

Form
Form prescribed by the Secretary (not identified for OTP)
How often
Event
Due
Within 96 hours after receipt of the products, with full payment
Zero returns
No
Where
Paper

Applies to a person who is not a licensee and acquires non-tax-paid tobacco products.

All products

G.S. 105-113.39B Source

Inventory (floor) tax return on a tax increase

Form
B-A-105 (snuff), B-A-120 (alternative nicotine) for July 1, 2025
How often
Event
Due
Within 20 days after the effective date of a tax increase (July 20, 2025 for the 2025 changes)
Where
Paper, check or money order

A 'tax increase' includes a new tax or a change in method. Watch for any floor tax on snuff under S.L. 2026-31 s. 4.11 (not confirmed).

SmokelessNicotine pouches

G.S. 105-113.4D Source

Product listings and directories

Registries a product must be on before it can be sold.

Vapor Product and Consumable Product Certification and Directory

Who files
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler, Retailer, Online or remote seller
Fee
$2,000 initial; $500 renewal each March 1. NCDOR FAQ treats fees as per manufacturer (one form covers all products); statute wording ties the fee to each product listed
Deadline
Initial certifications from March 1, 2025; annual renewal by March 1 (most recent March 1, 2026); lapsed products are removed and need a new $2,000 certification

Manufacturers must certify each vapor product and consumable product sold in NC, under penalty of perjury, showing an FDA marketing granted order, a timely filed PMTA still under review (or denial stayed, rescinded or vacated), or an exempt change; must list brand, category, product name and flavor and give FDA documents; must notify NCDOR within 30 days of material FDA or court actions. Nonresident manufacturers must appoint an NC agent for service of process, and each importer of a product made outside the US must also appoint one. Only listed products may be sold by retailers, distributors and wholesalers. Directory published May 1, 2025 and updated at least monthly; a 60-day sell-off applied after publication. Nicotine pouches are not vapor products and are outside this directory.

Vapor products

G.S. 143B-245.11 to 143B-245.16; S.L. 2024-31; 17 NCAC 04C .2004; G.S. 14-313(h) Source

Integrated wholesale dealer designation / manufacturer's option

Who files
US manufacturer, Manufacturer outside the US, Distributor or wholesaler
Fee
None stated
Deadline
On application; affiliations must be disclosed as they arise

A manufacturer that is not a retail dealer may apply to be relieved of paying the tax on products shipped to licensed dealers (still must report); relief extends to affiliated integrated wholesale dealers the manufacturer designates (Form B-A-111). Other tobacco products manufacturer's affidavit is Form B-A-201.

All products except vapor products, nicotine pouches

G.S. 105-113.37A; Forms B-A-111, B-A-201 Source

Product, flavor and marketing rules

Minimum sales age

Effective
Current

State law G.S. 14-313 prohibits sales to persons under 18. Federal law sets the minimum age at 21 (not a state source). News reports of a 2026 state age 21 requirement for vape shops could not be confirmed in enacted law.

All products

G.S. 14-313 Source

Vapor directory sales ban

Effective
Directory published May 1, 2025; unlisted sales barred after the 60-day sell-off (about June 30, 2025)

Retailers, distributors and wholesalers may not sell or buy vapor or consumable products not listed in the NCDOR directory. Penalties escalate from a warning to fines, license suspension and revocation, and product seizure.

Vapor products

G.S. 143B-245.13; G.S. 14-313(h) Source

Flavors

Effective
N/A

No statewide flavor ban was found in G.S. 14-313 or Article 2A. Flavor is a required data field in vapor directory certifications.

Vapor productsNicotine pouchesPremium cigarsMachine-made cigars and cigarillosLittle cigars

G.S. 14-313; G.S. 143B-245.11 Source

Invoice labeling

Effective
Current

Sales invoices for tax-paid products must state 'North Carolina Tobacco Products Tax Paid'; nonresident sellers must show point of origin and mode of transportation for shipments into NC; vapor manufacturers' invoices must state milliliters of consumable product.

All products

Form B-A-101 and B-A-102 instructions; NCDOR Tobacco Products Tax Bulletin (rev. Dec. 2025) Source

Shipping to consumers

Rules for online and other remote sales delivered to consumers.

Shipping rule

Delivery sellers of cigarettes, smokeless tobacco, or vapor products to NC consumers must obtain a license before accepting an order, perform age verification through an independent third-party service under G.S. 14-313(b2), collect and remit all applicable taxes, and by the 10th of each month file Form B-A-10 listing every delivery sale from the prior month. Penalty: $1,000 first violation, up to $5,000 for later ones.

SmokelessVapor products

G.S. 105-113.4F; G.S. 14-313(b2) Source

Shipping rule

Remote sellers of other tobacco products (including cigars) must obtain a license before accepting an order and report, collect and remit the tobacco products tax and sales tax. They must keep an annually updated list of cost price per cigar SKU, invoices of remote or delivery sales to NC consumers, and cost, weight, or count records of all products sold to NC consumers. Penalty: $1,000 first violation, up to $5,000 for later ones.

All products except vapor products

G.S. 105-113.38A; G.S. 105-113.38B; G.S. 105-113.38C Source

Local rules

Local rule

A city or county may not levy a privilege license tax on the sale of tobacco products; the tobacco tax is collected only once per product.

G.S. 105-113.3 Source

Local rule

State law preempts local ordinances regulating the sale, distribution, display, or promotion of tobacco, vapor, and alternative nicotine products (alternative nicotine products added by S.L. 2024-31, effective December 1, 2024).

G.S. 14-313(e) Source

Records and audits

Records

Licensees and anyone required to report must keep records of purchases, inventories, sales, shipments and deliveries of tobacco products in the form the Secretary requires, open for inspection. Keep records for reportable transactions for the Article 9 statute of limitations period; other records for three years from the transaction.

G.S. 105-113.4G Source

Records

Licensed remote sellers must also keep an annually updated cost price list for each cigar SKU, invoices of remote or delivery sales to NC consumers, and documentation of cost price, weight, or count of all tobacco products sold to NC consumers.

G.S. 105-113.38B (as amended effective July 1, 2025) Source

Records

If cost price documentation is insufficient, the Secretary may determine cost price using comparable items or a 12-month average.

NCDOR Tobacco Products Tax Bulletin (rev. Dec. 2025) Source

Where filers get caught in North Carolina

The problems we see most often, and the penalties behind them.

Missing a license renewal year

Tobacco licenses run until June 30 of the year after the second calendar year following issuance, so renewal comes around only every few years. NCDOR does not process late renewals, and a lapsed dealer must file a new B-A-2 and pay the license tax for each location.

Skipping zero returns

B-A-101 and B-A-102 must be filed even when no tax is due. A late return costs 5% of the tax per month up to 25%, and a late return also loses the 2% discount.

Claiming the discount on vapor tax

The 2% timely filing discount does not apply to vapor products tax. It applies only when both the return and the full payment are on time.

Wrong license for nicotine pouches

Since S.L. 2026-31 became law on July 2, 2026, alternative nicotine products such as pouches belong on the vapor and alternative nicotine products license, not the other tobacco products license. Each location that receives or stores untaxed product needs its own license.

Selling unlisted vapor products

Only products in the NCDOR vapor directory may be sold. Repeat violations bring fines of up to $1,500, license suspension or revocation, and seizure, and manufacturers face $10,000 per unlisted product.

Penalties

Penalty

Late filing: 5% of the tax per month or fraction, up to 25%. Late payment: 5% of the tax (changes to 2% per month up to 10% effective July 1, 2027). Interest accrues from the due date.

G.S. 105-236(a)(3), (a)(4); Form B-A-101 instructions Source

Penalty

License may be revoked summarily if the licensee incurs tax liability after failing to pay tax when due, or after notice and hearing for willful failure to file or pay, false statements, poor records, refusing inspection, or failing to file a required bond.

G.S. 105-113.4B Source

Penalty

Operating a place of business that must be licensed without all required Article 2A licenses is unlawful; violations with no other stated punishment are a Class 1 misdemeanor.

G.S. 105-113.4J; G.S. 105-113.4K Source

Penalty

Vapor directory violations by retailers, wholesalers, distributors: 1st, warning and reinspection within 30 days; 2nd within 12 months, $500 to $750 fine and 30-day license suspension; 3rd or more, $1,000 to $1,500 fine and license revocation; product seizure from the 2nd violation. Manufacturers: $10,000 per unlisted product offered for sale; false certification is a misdemeanor. Enforcement moved to ALE by S.L. 2026-31 Part IX.

G.S. 14-313(h); G.S. 143B-245.15; S.L. 2026-31 s. 9 Source

Penalty

Remote seller and delivery seller violations: $1,000 first; up to $5,000 for later violations.

G.S. 105-113.38C; G.S. 105-113.4F Source

Recent changes

July 1, 2024

Separate vapor products license required at each location receiving or storing non-tax-paid vapor products.

G.S. 105-113.39A(a2) Source

March 1, 2025 / May 1, 2025

Vapor product and consumable product certification and directory created; certifications from March 1, 2025, directory public May 1, 2025, unlisted sales barred after 60 days; local preemption extended to alternative nicotine products December 1, 2024.

S.L. 2024-31; G.S. 143B-245.11 to .16 Source

July 1, 2025

Snuff moved to 40 cents per ounce; new tax on alternative nicotine products (nicotine pouches); floor tax on inventory due July 20, 2025; B-A-101 and B-A-102 revised.

S.L. 2023-134 s. 42.18; G.S. 105-113.36A; G.S. 105-113.4D Source

July 2, 2026 (effective when it became law)

S.L. 2026-31 (S 595): vapor products license becomes the vapor and alternative nicotine products license, and alternative nicotine products leave the other tobacco products license.

S.L. 2026-31 s. 4.12, s. 4.17 Source

July 1, 2026

S.L. 2026-31: adds definition of smokeless tobacco and restates snuff tax as 40 cents per ounce on snuff, excluding other smokeless tobacco.

S.L. 2026-31 s. 4.11 Source

S.L. 2026-31 became law July 2, 2026; the effective date of Part IX was not confirmed

S.L. 2026-31 Part IX: vapor directory compliance inspections and penalty enforcement shifted from NCDOR to the ALE Division.

S.L. 2026-31 s. 9; G.S. 14-313(h); G.S. 143B-245.15; G.S. 18B-500(b) Source

June 30, 2026

License renewal cycle: licenses issued in 2023 expired June 30, 2026; renewal required a signed renewal application by June 30, 2026. NCDOR says the renewal application is no longer available as of July 1, 2026, and late renewers must file B-A-2 and pay the license tax.

G.S. 105-113.39A; NCDOR press release Feb. 3, 2026 Source

July 1, 2027

Late payment penalty changes to 2% per month up to 10%.

G.S. 105-236(a)(4) Source

Agencies and online portals

Keep a record of every North Carolina account and who controls it. Clients can track these in the portal.

North Carolina Department of Revenue (NCDOR), Excise Tax Division

Handles
Administers the tobacco products tax (Article 2A): licenses, bonds, monthly returns, delivery sales reports, refunds, and the vapor product and consumable product certification directory.
Online
eBusiness Center (online payment for some returns): https://www.ncdor.gov/file-pay/ebusiness-center; vapor certification via NCDOR online (Unity Forms) certification form

Source

Alcohol Law Enforcement (ALE) Division, NC Department of Public Safety

Handles
Under S.L. 2026-31, Part IX (law July 2, 2026; Part IX effective date not confirmed), conducts unannounced compliance inspections and enforces vapor directory sales violations and G.S. 14-313, including seizure of unlisted products.
Online
None identified

Source

North Carolina General Assembly

Handles
Source of statutes (G.S. Chapter 105 Article 2A; G.S. 14-313; G.S. 143B-245.10 et seq.) and session laws.
Online
N/A

Source

How HNM Compliance handles North Carolina

We track every North Carolina deadline your products trigger, prepare each filing from your data, send it for your approval and file it. Your footprint review confirms which of these apply to you before anything is scheduled. Every engagement is quoted in writing before work begins, and government fees, taxes and bonds are passed through at cost.

EssentialLicense and permit tracking, renewals prepared and filed, calendar, reminders and portal.
StandardEverything in Essential, plus the state's recurring tobacco, vapor or nicotine excise tax return. Includes up to 50 active SKUs per state.
PACT Act monthly reportingFor roll-your-own, smokeless, vapor and covered nicotine products shipped across state lines.
Product listing setupInitial vapor directory certification or California UTL submission, including SKUs added later.
Product listing maintenanceKeeps vapor directory and California UTL listings current, including annual recertifications.
Catch-up filingBack returns or reports owed before service began.
Agency notice handlingGathering records, correcting and resubmitting a filing.
New license or permit applicationState fees and bonds separate.

Request a quote for North Carolina

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Sources

Checked September 28, 2026. Rates, fees and deadlines change; we recheck them before scheduling your filings. This guide is general information, not legal or tax advice.

  1. G.S. 105-113.39A(a1), (c); G.S. 105-113.4A(b); G.S. 105-113.4I; S.L. 2026-31 s. 4.12; Form B-A-2: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  2. G.S. 105-113.39A(a2); S.L. 2024 change effective July 1, 2024; S.L. 2026-31 s. 4.12 and s. 4.17: www.ncdor.gov/taxes-forms/tobacco-products-tax/important-notices-and-f
  3. G.S. 105-113.4F; G.S. 105-113.38A: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  4. G.S. 105-113.39C: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  5. G.S. 105-113.36A(a)(2), (b), (c); G.S. 105-113.4(1c), (1d), (2): www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  6. G.S. 105-113.36A(a)(3); G.S. 105-113.4(10d); S.L. 2023-134 s. 42.18; S.L. 2026-31 s. 4.11: www.ncdor.gov/taxes-forms/tobacco-products-tax/important-notices-and-f
  7. G.S. 105-113.36A(a)(4); G.S. 105-113.4(1b); S.L. 2023-134: www.ncdor.gov/taxes-forms/tobacco-products-tax/important-notices-and-f
  8. G.S. 105-113.37C(a): www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  9. G.S. 105-113.39B; Form B-A-101 instructions: www.ncdor.gov/documents/instructions-b-101-monthly-other-tobacco-produ
  10. G.S. 105-113.39B; Form B-A-102 instructions: www.ncdor.gov/documents/instructions-b-102-monthly-vapor-and-alternati
  11. G.S. 105-113.4F; Form B-A-10 instructions: www.ncdor.gov/documents/files/instructions-form-b-10-report-delivery-s
  12. G.S. 105-113.39B: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  13. G.S. 143B-245.11 to 143B-245.16; S.L. 2024-31; 17 NCAC 04C .2004; G.S. 14-313(h): www.ncdor.gov/taxes-forms/other-taxes-and-fees/vapor-product-and-consu
  14. G.S. 105-113.37A; Forms B-A-111, B-A-201: www.ncdor.gov/taxes-forms/tobacco-products-tax/tobacco-products-tax-re
  15. G.S. 14-313: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_14/GS
  16. G.S. 143B-245.13; G.S. 14-313(h): www.ncdor.gov/taxes-forms/other-taxes-and-fees/vapor-product-and-consu
  17. Form B-A-101 and B-A-102 instructions; NCDOR Tobacco Products Tax Bulletin (rev. Dec. 2025): www.ncdor.gov/documents/bulletins/2025-tobacco-products-tax-bulletin/o
  18. G.S. 105-113.4F; G.S. 14-313(b2): www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  19. G.S. 105-113.3: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  20. G.S. 105-113.4G: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  21. G.S. 105-113.38B (as amended effective July 1, 2025): www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  22. G.S. 105-236(a)(3), (a)(4); Form B-A-101 instructions: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  23. G.S. 105-113.4B: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  24. G.S. 105-113.4J; G.S. 105-113.4K: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  25. G.S. 105-113.38C; G.S. 105-113.4F: www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/G
  26. S.L. 2023-134 s. 42.18; G.S. 105-113.36A; G.S. 105-113.4D: www.ncdor.gov/taxes-forms/information-tax-professionals/revenue-laws/2
  27. S.L. 2026-31 s. 4.12, s. 4.17: www.ncleg.gov/EnactedLegislation/SessionLaws/PDF/2025-2026/SL2026-31.p
  28. G.S. 105-113.39A; NCDOR press release Feb. 3, 2026: www.ncdor.gov/news/press-releases/2026/02/03/tobacco-licenses-issued-2

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