Vapor Product and Consumable Product Certification and Directory

Certification

Certification will begin March 1, 2025, when the certification form will go live. The Directory will be published May 1, 2025. 

Important Notice

The following important information is addressed in this notice:

• Vapor product and consumable product certification and effective date for manufacturers;
• Certification requirements for manufacturers;
• When Vapor and Consumable Products Directory will publicly be available;
• Additional requirements for out-of-state manufacturers and importers of manufacturers located outside the United States;
• Compliance, fines and civil penalties;
• Manufacturers must set up electronic payment account with the Department.

Read the entire notice

Submit Updates to Contact Information

General Information 

• Law for Vapor Product Directory - Session Law 2024-31
• Administrative Code
• Timely Mailing of Returns, Documents, or Payments - August 24, 2018
• TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday 

Notices

• Important Notice: Vapor Product and Consumable Product Certification and Directory - Effective March 1, 2025
• Frequently Asked Questions Regarding the North Carolina Vapor Products and Consumable Products Certification and Directory
• Exception to the General Statute of Limitations for Certain Events

Contact for Assistance 

Taxpayers who have trouble submitting the forms should contact the Excise Tax division at 1-877-308-9092 option 4.