North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS › Section 04C .0901 - MONTHLY REPORT FOR RESIDENT DISTRIBUTORS

Current through Register Vol. 39, No. 2, July 15, 2024
(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 reporting period for the report;
(2) information required by
											  17 NCAC 01C
											  .0322(b);
(3) the
											  distributor's legal name and mailing address;
(4) the trade name
											  or doing-business-as name, if applicable;
(5) if the distributor
											  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 distributor's state of
											  domicile;
(7) designation of whether the form is an amended
											  form;
(8) an inventory of non-tax-paid cigarettes during the
											  reporting period, designated by packs, including:
(A) the beginning
											  inventory of non-tax-paid cigarettes possessed by the distributor on the first day of the reporting
											  period;
(B) the number of non-tax-paid cigarettes sold to the
											  distributor from a manufacturer, and the following information regarding these transactions to be included on
											  Schedule C of the form:
(i) the invoice date;
(ii) the invoice number;
(iii)
											  the name and address of the person who sold the distributor cigarettes; and
(iv) the amount of cigarettes sold to the distributor;
(C) the number of non-tax-paid cigarettes sold to the federal government,
											  and the following information regarding these transactions to be included on Schedule B of the form:
(i) the date cigarettes were sold;
(ii) the name and address of the agency or instrumentality to whom
											  cigarettes were sold; and
(iii) the amount of cigarettes
											  sold;
(D) the number of non-tax-paid cigarettes sold
											  outside North Carolina, and the following information regarding these transactions to be included on Schedule
											  I:
(i) the date the cigarettes were shipped;
(ii) the shipping method (such as distributor truck, common or contract
											  carrier, parcel post, or customer truck);
(iii) the name and
											  address of the person to whom cigarettes were sold;
(iv) the
											  identification of cigarette brands from a nonparticipating manufacturer; and
(v) the amount of cigarettes sold outside North Carolina;
(E) the number of non-tax-paid cigarettes returned to a
											  manufacturer;
(F) other increases or decreases in non-tax paid
											  inventory, with explanations provided with the form; and
(G) the
											  ending physical inventory of non-tax-paid cigarettes possessed by the distributor on the last day of the
											  reporting period;
(9) an inventory of tax-paid
											  cigarettes during the reporting period, designated by packs, and the following information to be included on
											  Schedule D:
(A) the beginning inventory of tax-paid cigarettes possessed by
											  the distributor on the first day of the reporting period;
(B)
											  tax-paid cigarettes purchased or received from other sources, and the following information regarding these
											  transactions to be included on Schedule E:
(i) the invoice date;
(ii) the invoice number;
(iii)
											  the name and address of the person who sold the distributor cigarettes;
(iv) the amount of cigarettes sold; and
(v) copies of all invoices containing the information listed in Rule
											  .0903(c) of this Subchapter;
(C) non-tax-paid
											  purchases that are paid with the submission of the form;
(D)
											  other increases or decreases in tax paid inventory, with explanations provided with the form;
(E) the number of tax-paid cigarettes sold in North Carolina;
(F) the number of tax-paid cigarettes returned to the manufacturer;
											  and
(G) the ending physical inventory of tax-paid cigarettes
											  possessed by the distributor on the last day of the reporting period;
(10) the excise tax due on non-tax-paid cigarettes;
(11) the discount under
											  G.S.
											  105-113.21(a1), if applicable;
(12) penalty and interest due on non-tax paid cigarettes, if any, in
											  accordance with G.S.
											  105-236 and
											  G.S.
											  105-241.21;
(13) total payment
											  due; and
(14) for the person authorized to legally bind the
											  distributor, his or her:
(A) signature;
(B) job title;
(C) date of
											  signature; and
(D) affirmation that the form is accurate and
											  complete.