Fillable Form B-A-8 - Cigarette Use Tax Return printable pdf download

Form B-A-8 - Cigarette Use Tax Return

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B-A-8

Cigarette Use Tax Return

Web

North Carolina Department of Revenue

8-12

DOR Use Only

Application

Ending

Beginning

for Period

(MM-DD-YY)

Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)

FEIN or SSN

Trade Name

Mailing Address

NCDOR ID/License Number

City

State

Zip Code

Name of Contact Person

State of Domicile

Fill in circle if applicable:

Phone Number

Fax Number

Amended Return

Part 1. Computation of Cigarette Tax on Non-Tax Paid Cigarettes in N.C.

(Attach additional pages if needed)

Number

Name and Address of the Person(s)

Tax Rate

Brand Name

Use Tax Due

(From

from Whom Brand was Purchased

Packs

Part 2)

Total Use Tax Due

(Add the amount of use tax due and enter the sum)

Penalty (10% for late payment; 5% per month, maximum 25%, for late filing)

Multiply Line 2 by rate above if return with full payment is not filed timely.

Interest (See the Department’s website, , for current interest rate.)

Multiply Line 2 by applicable rate if return with full payment is not filed timely.

Total Payment Due

Add Lines 2 through 4

Part 2. Tax Rates

Number of Cigarettes per Pack

Tax Rate

(2.25

per cigarette)

To calculate the tax rate, see the tax rate chart,

Twenty (20)

45¢

or multiply the number of cigarettes per pack

times .0225 (2.25¢) per cigarette.

Twenty-Five (25)

56.25¢

A consumer use tax is due on the purchase price, including delivery charges, of tobacco products purchased outside of North Carolina for

use in this State. The consumer use tax is in addition to the cigarette use tax paid on this return and should be reported on the Consumer

Use Tax Line of the Form D-400, Individual Income Tax Return. If you are not required to file a North Carolina Individual Income Tax

Return, you must file a Form E-554, Consumer Use Tax Return, and pay the amount due by April 15 of the following year.

Signature:

Title:

Date:

I certify that, to the best of my knowledge, this return is accurate and complete.

Returns are due to be filed within 96 hours after first possessing cigarettes in N.C. on which tax has not been paid.

North Carolina Department of Revenue, PO Box 25000, Raleigh, North Carolina 27640-0110

Form B-A-8 - Cigarette Use Tax Return

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