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-10 for the current year.
This document contains official instructions for Form B-A-10 , Report of Tobacco Products (Other Than Cigars) - a form released and collected by the North Carolina Department of Revenue. An up-to-date fillable Form B-A-10 is available for download through this link.
Q: What is Form B-A-10?
A: Form B-A-10 is a report used to document the delivery sales of certain tobacco products (excluding cigars) in North Carolina.
Q: Who needs to file Form B-A-10?
A: Any person or entity engaged in the delivery sales of certain tobacco products (excluding cigars) in North Carolina must file Form B-A-10.
Q: What types of tobacco products are included in Form B-A-10?
A: Form B-A-10 includes delivery sales of cigarettes, smokeless tobacco, and loose tobacco intended for human consumption.
Q: When is Form B-A-10 due?
A: Form B-A-10 is due on or before the 20th day of each month following the reporting period.
Q: What information is required on Form B-A-10?
A: Form B-A-10 requires the reporting of detailed information regarding each delivery sale, including the purchaser's name, address, and age verification method.
Q: Are there any penalties for not filing Form B-A-10?
A: Yes, failure to file Form B-A-10 or filing a false or incomplete form may result in penalties, including fines and revocation of permits or licenses.
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.