NOTICE: The information included on this website
is to be used only as a guide in the preparation of a North Carolina
sales and use tax return. It is not intended to cover all provisions
of the law or every taxpayer's specific circumstances.
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Overview
of Taxes Administered by Sales and Use Tax Division |
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Sales and Use/Mill Machinery Privilege Tax Registry
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Look-up the names
and account IDs of all active sales and
use and machinery, equipment, and fuel tax accounts |
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Farmer
and Other Exemptions Registry -
Look-up the names and exemption
numbers of farmers, commercial fisherman,
commercial loggers, veterinarians, and State
Agencies who have been issued an exemption
number |
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Direct
Pay Permit Registry -
Look-up the names and numbers of taxpayers
that have been issued a direct pay permit |
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Note: The registries are not available during our maintenance period each Sunday from 4:00 a.m. to 12:00 p.m. |
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State and Local Rate Change Effective October 1, 2009 |
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Important Notice: Certain Digital Property Subject to Sales and Use Tax (12-09) |
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EDI Important Notice (10-09) |
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Important Notice: State and Local Sales and Use Tax Rate Change Issues (10-09) |
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Important Notice: State and Local Rates for Construction Contracts (10-09) |
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Important Notice: Simultaneous Change In State and Local Rates (09-09) |
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Important Notice: Form E-536, Schedule of County Sales and Use Taxes (09-09) |
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Increase in State Sales and Use Tax Rate Effective September 1, 2009 |
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Sales and Use Tax Rates Effective September 1, 2009 |
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Sales and Use Tax Rates Effective October 1, 2008 Through August 31, 2009 |
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Important Notice: Sales and Use Tax Rate Change (8-09) |
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Important Notice: Additional 1% State Sales and Use Tax Rate Increase Issues (9-09) |
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Sales Tax Law Changes- Form E-505 (08-09) |
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Important Reminder: Monthly with Prepayment Filers (09-09) |
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Important Notice: Increase In “Combined General Rate” of Tax (8-09) Revised August 19, 2009 |
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Important Notice: Sales of Baked Goods by Artisan Bakeries (11-08) |
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Important Notices Issued in 2005, 2006, 2007, and 2008 |
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Sales Tax Holidays – Update
for 2009
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Change in
Dare County Sales and Use Tax Rate |
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Frequently Asked Questions About
Sales and Use Tax |
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Frequently Asked Questions About Use Tax |
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North Carolina
Streamlined Sales and Use Tax Documents |
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National Streamlined
Sales Tax Project |
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Filing Requirements |
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Who Should Register and File? |
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Filing Frequency and Due Dates |
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Accompanying Schedules/Attachments |
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Electronic Funds Transfer (EFT) |
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Amended Returns
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How to Amend Your Return |
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Entities Exempt from Tax |
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Registry
of Direct Pay Permit and Exemption Numbers |
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Direct Pay Permit for Sales and Use Taxes |
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Other Exempt Groups |
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General Information |
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Directives |
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Administrative
Code |
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Law |
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Technical
Bulletins |
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Sales and Use
Tax Forms |
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County Sales and Use Tax Rates with Effective Dates as of October 1, 2009 |
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County Sales and Use Tax Rates with Effective Dates October 1, 2008 through September 30, 2009 |
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County Sales and Use Tax Rates with Effective Dates Prior to October 1, 2008 |
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Use Tax Information on Boats and Aircraft |
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Multijurisdictional
Uniform Sales & Use Tax Certificate |
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County and Municipal Occupancy
Tax and Meals Tax Rates |
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State Taxation
and Nonprofit Organizations Publication |
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Taxpayers' Bill of
Rights |
