North Carolina DOR Issues Excise Tax Notice on Reporting Requirements for E-Cigarettes, Vaping Products

The North Carolina Department of Revenue March 19 issued a notice on the reporting requirements for products delivered through an aerosolized solution and associated devices for sales and use and excise tax purposes. In 2020, the federal government enacted the Preventing Online Sales of E-Cigarettes to Children Act to amend the Jenkins Act, extending its applicability to e-cigarettes, vaping products, and all other products that are delivered through an aerosolized solution and associated devices. The amendment also modified the definition of “cigarette” to include electronic nicotine delivery systems. The notice includes: 1) the reporting and filing requirements for a person ...