North Carolina Administrative Code

17 NCAC 04C .0602 INVOICE REQUIREMENT History Note: Authority G.S. 105-113.10; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. January 1, 2021.

17 ncac 04C .0603 TAX ON COMPLIMENTARY PACKS History Note: Authority G.S. 105-113.5; 105-113.10; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2000.

17 NCAC 04C .0604 MANUFACTURER ACTING AS DISTRIBUTOR History Note: Authority G.S. 105-113.10; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

SECTION .0700 - RECEIPT OF UNSTAMPED CIGARETTES 17 NCAC 04C .0701 DISTRIBUTOR RESPONSIBLE FOR TAX History Note: Authority G.S. 105-113.10; 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. August 1, 2003.

17 NCAC 04C .0702 EXCISE TAX LIABILITY FOR CIGARETTE INVENTORY A distributor is liable for the tax upon any non-tax-paid cigarettes that are stolen or otherwise unaccounted for. History Note: Authority G.S. 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; …

SECTION .0800 - EXEMPTIONS 17 NCAC 04C .0801 FEDERAL GOVERNMENT (a) Non-tax-paid cigarettes may be sold to the federal government and its instrumentalities, such as the Armed Forces Exchange Services, but sales by such services shall be limited to members of the armed forces and …

17 ncac 04c .0802 free distribution by manufacturer History Note: Authority G.S. 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Repealed Eff. January 1, 2005.

SECTION .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS 17 NCAC 04C .0901 MONTHLY REPORT FOR RESIDENT DISTRIBUTORS (a) Resident distributors filing a report pursuant to G.S. 105-113.18(1) shall file Form B-A-5 and Form B-A-7. (b) Form B-A-5 requires the following: (1) the re…

17 NCAC 04C .0902 MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORs (a) Nonresident distributors filing a report pursuant to G.S. 105-113.18 shall file Form B-A-6 and Form B-A-7. The requirements of Form B-A-7 are provided in 17 NCAC 04C .0901(g) through (i). (b) Form B-A-6 requires th…

17 NCAC 04C .0903 invoicing requirements for DISTRIBUTORS (a) Except for sales to consumers, where other record keeping requirements apply, a distributor shall maintain an invoice for every cigarette it sells, ships, or delivers in this State or outside of this State. A distribut…

17 NCAC 04C .0904 RECORD REQUIREMENTS FOR DISTRIBUTORS Distributors maintaining records pursuant to G.S. 105-113.4G shall segregate records of cigarette sales that are exempt from the excise tax. History Note: Authority G.S. 105-113.4G; 105-262; Eff. January 1, 2021.

SECTION .1000 - REFUND 17 NCAC 04C .1001 RETURN UNUSED STAMPS: NO TRANSFER History Note: Authority G.S. 105-113.20; 105-113.25; 105-113.37; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04C .1002 REFUNDS ONLY TO licensed DISTRIBUTORS (a) A distributor filing a refund claim pursuant to G.S. 105-113.21(b) shall file Form B-A-18. (b) Form B-A-18 requires the following: (1) the reporting period for the refund claim; (2) information required by 17 NCAC 01C .0…

SECTION 1100 – RAILROADS AND OCEAN-GOING VESSELS 17 NCAC 04C .1101 DEALERS ON TRAINS History Note: Authority G.S. 105-113.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; January 1, 1994; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 04C .1102 OCEAN-GOING VESSELS Non-tax-paid cigarettes may be sold for use or consumption by or on ocean-going vessels which leave the continental United States and which ply the high seas in interstate or foreign commerce in the transport of freight or passengers for hire…

SECTION .1200 - CIGARETTE VENDING MACHINES 17 NCAC 04C .1201 IDENTIFICATION REQUIREMENT FOR EACH MACHINE (a) Distributors, wholesalers or retail dealers owning, leasing, furnishing or operating cigarette vending machines shall affix to each such machine in a conspicuous place an …

17 NCAC 04C .1202 VENDING MACHINE OPERATORS History Note: Authority G.S. 105-65.1; 105-113.18; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1984; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 04C .1203 DISTRIBUTORS WITH VENDING MACHINES History Note: Authority G.S. 105-113.18; 105-250.1; 105-113.37; Eff. February 1, 1976; Repealed Eff. July 1, 1984.

17 NCAC 04C .1204 DISPLAY STAMPED CIGARETTES IN MACHINES History Note: Authority G.S. 105-113.22; 105-113.28; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994.

SECTION .1300 - OTHER TOBACCO PRODUCTS LICENSES 17 NCAC 04C .1301 APPLICATION OR RENEWAL REQUIREMENTS FOR WHOLESALE DEALER'S OR RETAIL DEALER'S LICENSE; DUTY TO UPDATE (a) A wholesale dealer or retail dealer obtaining, renewing, or updating a license pursuant to G.S. 105-113.36 s…

SECTION .1500 - LIABILITY FOR OTHER TOBACCO PRODUCTS EXCISE TAX 17 NCAC 04C .1501 PRIMARY LIABILITY History Note: Authority G.S. 105-113.35; 105-262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

SECTION .1600 - MILITARY EXEMPT SALES 17 NCAC 04C .1601 EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTS Other tobacco products sold to the Federal Government and its instrumentalities, such as the Armed Forces Exchange Services, are exempt from the excise tax. However, …

17 NCAC 04C .1602 DELIVERIES TO ARMED FORCES EXCHANGE SERVICES Whenever tax exempt deliveries of other tobacco products are made by dealers to armed forces exchange services, the dealer must require a duly receipted invoice or copy thereof from the governmental agent designated t…

17 NCAC 04C .1603 SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPT If a person engages in the sale of any other tobacco products on a military reservation, regardless of the fact that he may have a contract with the Federal Government, whereby the Federal Government will re…

SECTION .1800 – REPORTS AND RECORDS REQUIRED OF WHOLESALE DEALERS AND RETAIL DEALERS 17 NCAC 04C .1801 MONTHLY REPORT FOR WHOLESALE DEALERS AND RETAIL DEALERS (a) Wholesale dealers and retail dealers filing a report pursuant to G.S. 105-113.37 for other tobacco products, except v…

17 NCAC 04C .1802 INVOICING REQUIREMENTS for WHOLESALE DEALERS AND RETAIL DEALERS (a) Except for sales to consumers, where other record keeping requirements apply, a wholesale dealer or retail dealer shall maintain an invoice for every other tobacco product that it sells, ships, …

17 NCAC 04C .1803 RECORDS REQUIREMENTS FOR WHOLESALE DEALERS AND RETAIL DEALERS Wholesale dealers and retail dealers maintaining records pursuant to G.S. 105-113.4G shall segregate records of other tobacco product sales that are exempt from the excise tax. History Note: Authority…

SECTION .1900 - OTHER TOBACCO PRODUCTS VENDING MACHINES 17 NCAC 04C .1901 IDENTIFICATION AND LOCATION REQUIRED History Note: Authority G.S. 105-65.1; 105-113.17; 105-262; Eff. June 1, 1992; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.

SECTION .2000 – MANUFACTURER CERTIFICATION AND DIRECTORY OF VAPOR AND CONSUMABLE PRODUCTS 17 NCAC 04C .2001 DEFINITIONS (a) Certifying Manufacturer – Any manufacturer of vapor products or consumable products, as those terms are defined in G.S. 14-313(a), that submits an initial c…

17 NCAC 04C .2002 DIRECTORY (a) Pursuant to G.S. 143B-245.12, beginning May 1, 2025, and on the first of each month thereafter, the Department shall post to its website, www.ncdor.gov, a directory of certifying manufacturers. The directory shall include the certifying manufacture…

17 NCAC 04C .2003 CERTIFICATION (a) Initial Certification Application - Beginning March 1, 2025, each certifying manufacturer shall electronically submit to the Department an initial certification application. The certifying manufacturer shall also electronically submit to the De…

17 NCAC 04C .2004 ANNUAL CERTIFICATION RENEWAL (a) Beginning January 1, and not later than March 1, of each subsequent year, certifying manufacturers of vapor products shall electronically submit to the Department an annual renewal application. The certifying manufacturer shall a…

17 NCAC 04C .2005 MATERIAL CHANGES TO CERTIFICATION (a) Pursuant to G.S. 143B-245.11(e), certifying manufacturers shall notify the Department of any material change to the certification. A material change is any change in the criteria found under G.S. 143B-245.11(a), G.S. 143B-24…

17 NCAC 04C .2006 REGISTERED AGENT (a) Pursuant to G.S. 143B-245.14, a manufacturer shall appoint a registered agent in this State for service of process. This applies to a manufacturer that is a sole proprietor in this State, an out-of-state business not required to register wit…

17 NCAC 04D .0204 GENERAL LICENSE PROVISIONS History Note: Authority G.S. 105-113.50; 105-262; Eff. February 1, 1976. Repealed Eff. July 1, 1999.

17 NCAC 04D .0303 LIQUID BASE RATE ILLUSTRATED History Note: Authority G.S. 105-113.45; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999.

17 NCAC 04D .0304 POWDER RATE History Note: Authority G.S. 105-113.45; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04D .0305 PRODUCTS NOT USED IN MANUFACTURING PROCESS History Note: Authority G.S. 105-113.45; 105-113.46; 105-113.57; 105-113.58; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 1, 1991; Repealed Eff. July 1, 1999.

SECTION .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL 17 NCAC 04D .0501 FEDERAL GOVERNMENT History Note: Authority G.S. 105-113.46; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999.

17 NCAC 04D .0507 EXEMPTION OF CONCENTRATED JUICES DETERMINED History Note: Authority G.S. 105-113.44; 105-113.47; 105-113.63; Eff. July 1, 1984; Amended Eff. April 1, 1986; Repealed Eff. October 1, 1991.

17 NCAC 04D .0508 NATURAL PRODUCTS EXEMPTION DETERMINED History Note: Authority G.S. 105-113.46; 105-113.47; 105-262; Eff. October 1, 1991; Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; Repealed Eff. July 1, 1999.

17 NCAC 04D .0509 DESIGNATION OF EXEMPT SALES History Note: Authority G.S. 105-113.51; 105-262; Eff. October 1, 1991; Amended Eff. January 1, 1994; Repealed Eff. March 1, 1995.

SECTION .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) 17 NCAC 04D .0601 LIABILITY History Note: Authority G.S. 105-113.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981.

17 NCAC 04D .0607 TAXABLE TRANSACTIONS History Note: Authority G.S. 105-113.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981.

17 NCAC 04D .0608 CONTROL OF TAX EXEMPT TRANSACTIONS History Note: Authority G.S. 105-113.45; 105-113.48; 105-113.57; 105-113.63; 105-113.66; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. October 1, 1991.

17 NCAC 04D .0609 PROVISION FOR REFUND History Note: Authority G.S. 105-113.56; Eff. February 1, 1976; Repealed Eff. October 30, 1981.

17 NCAC 04D .0610 ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED History Note: Authority G.S. 105-113.63; 105-262; Eff. July 1, 1984; Amended Eff. January 1, 1994; October 1, 1991; Repealed Eff. July 1, 1999.

17 NCAC 04D .0703 WHO QUALIFIES History Note: Authority G.S. 105-113.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981.

17 NCAC 04D .0709 CREDIT PROCEDURE FOR TAX EXEMPT SALES History Note: Authority G.S. 105-113.56A; 105-113.63; Eff. February 1, 1976; Repealed Eff. June 11, 1977.

17 NCAC 04D .0804 TAXABLE TRANSACTIONS History Note: Authority G.S. 105-133.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981.