Current through Register Vol. 39, No. 6, September 16, 2024
(a) Wholesale dealers and
retail dealers filing a report pursuant to
G.S.
105-113.37 for other tobacco products, except vapor products, shall file
Form B-A-101 and Form B-A-7. The requirements of B-A-7 are provided in
17 NCAC 04C .0901(g)
through (i).
(b) Form B-A-101
requires the following:
(1) the reporting period for the report;
(2) information required by
17 NCAC 01C
.0322(b);
(3) the
wholesale dealer or retail dealer's legal name and mailing address;
(4) the trade name or doing-business-as name, if applicable;
(5) if the wholesale dealer or retail dealer elects to designate a contact
person, the identity of a contact person, including his or her legal name, phone number, and fax
number;
(6) the wholesale dealer's or retail dealer's state of
domicile;
(7) designation of whether the form is an amended
form;
(8) the cost price of other tobacco products, except vapor
products, subject to the excise tax under
G.S.
105-113.35(a), sold or purchased during the reporting
period, with a copy of an invoice or equivalent information for each sale or purchase;
(9) the cost price of other tobacco products, except vapor products, sold
or purchased during the reporting period that were sold outside the State, with a copy of an invoice or
equivalent information for each sale or purchase;
(10) the cost
price of other tobacco products, except vapor products, sold or purchased during the reporting period that
were sold to the federal government, with a copy of an invoice or equivalent information for each sale or
purchase;
(11) the cost price of other tobacco products, except
vapor products, sold or purchased during the reporting period that were exempt or subject to an excise tax
reduction under G.S.
105-113.4E;
(12) any discount
allowed under G.S.
105-113.39;
(13) the total
excise tax due;
(14) penalty and interest due on tobacco
products, if any, in accordance with G.S. 105-236 and
G.S.
105-241.21;
(15) total payment
due; and
(16) for the person authorized to legally bind the
person required to file the form, his or her:
(A) signature;
(B) job title;
(C) date of
signature; and
(D) affirmation that the form is accurate and
complete.
(c) Wholesale dealers and retail
dealers filing a report pursuant to G.S. 105-113.37 for vapor products shall file Form
B-A-102.
(d) Form B-A-102 requires the following:
(1) the reporting period for the report;
(2) information required by
17 NCAC 01C
.0322(b);
(3) the
wholesale dealer or retail dealer's legal name and mailing address;
(4) the trade name or doing-business-as name, if applicable;
(5) if the wholesale dealer and retail dealer elects to designate a contact
person, the identity of a contact person, including his or her legal name, phone number, and fax
number;
(6) the wholesale dealer's or retail dealer's state of
domicile;
(7) designation of whether the form is an amended
form;
(8) the number of milliliters of vapor products sold or
purchased during the reporting period, with a copy of an invoice or equivalent information for each sale or
purchase;
(9) the number of milliliters of vapor products sold or
purchased during the reporting period that were sold outside the State, with a copy of an invoice or
equivalent information for each sale or purchase;
(10) the number
of milliliters of vapor products sold or purchased during the reporting period that were sold to the federal
government with a copy of an invoice or equivalent information for each sale or purchase;
(11) the number of milliliters of vapor products sold or purchased during
the reporting period that were exempt or subject to an excise tax reduction under
G.S.
105-113.4E;
(12) the total
vapor products tax due;
(13) penalty and interest due on tobacco
products, if any, in accordance with G.S. 105-236 and
G.S.
105-241.21;
(14) the total
payment due; and
(15) for the person authorized to legally bind
the person required to file the form, his or her:
(A) signature;
(B) job title;
(C) date of
signature; and
(D) affirmation that the form is accurate and
complete.
(e) Invoices or equivalent
information provided in accordance with Paragraphs (b) and (d) of this Rule shall contain the information
required in Rule .0903(c) of this Subchapter.
(f) Wholesale
dealers and retail dealers required to file Form B-A-101 shall file the form even if no other tobacco
products, except vapor products, were sold, shipped, delivered, or otherwise disposed of during the reporting
period. Wholesale dealers and retail dealers required to file Form B-A-102 shall file the form even if no
vapor products were sold, shipped, delivered, or otherwise disposed of during the reporting period.
Authority
G.S.
105-113.37;
105-262;
Eff. June 1, 1992;
Amended
Eff. July 1, 2000;
Readopted Eff. January 1, 2021.
