Excise Tax Information

NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Tax Type

Alcoholic Beverages

Piped Natural Gas

Severance Tax (Effective July 1, 2015)

Tobacco Products

Exception to the General Statute of Limitations for Certain Events

Technical Advice Memoranda

CTAM 97-2 Sales of Alcoholic Beverages on Military Bases February 25, 1997