This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form B-A-101 for the current year.
This document contains official instructions for Form B-A-101 , Monthly Tobacco Products Other Than Cigarettes Excise Tax Return - a form released and collected by the North Carolina Department of Revenue. An up-to-date fillable Form B-A-101 is available for download through this link.
Q: What is Form B-A-101?
A: Form B-A-101 is a monthly tax return for reporting and paying excise taxes on tobacco products other than cigarettes in North Carolina.
Q: Who needs to file Form B-A-101?
A: Individuals or businesses who sell or distribute tobacco products other than cigarettes in North Carolina must file Form B-A-101.
Q: What are considered tobacco products other than cigarettes?
A: Tobacco products other than cigarettes include cigars, smokeless tobacco, pipe tobacco, and other tobacco products.
Q: How often do I need to file Form B-A-101?
A: Form B-A-101 is a monthly tax return, so it must be filed every month.
Q: What is the purpose of Form B-A-101?
A: The purpose of Form B-A-101 is to report and pay excise taxes on tobacco products other than cigarettes, which helps fund various public health programs in North Carolina.
Q: What information do I need to complete Form B-A-101?
A: You will need to provide information about your tobacco products sales, including quantity sold and taxable sales amounts.
Q: When is the deadline to file Form B-A-101?
A: Form B-A-101 must be filed and the payment must be received by the 20th day of the month following the reporting period.
Q: Are there any penalties for late filing or payment?
A: Yes, there are penalties for late filing or payment, including late filing penalties and interest on late payments.
Q: Can I file Form B-A-101 electronically?
A: Yes, North Carolina Department of Revenue provides an electronic filing option for Form B-A-101.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the North Carolina Department of Revenue.