Filing Frequency and Due Dates
The following filing requirements apply to sales and use tax, utility and liquor sales and use tax, scrap tire disposal tax, motor vehicle lease and rental tax, white goods disposal tax, dry-cleaning solvent tax, and machinery and equipment tax:
Taxpayers whose total tax liability is consistently less than $20,000.00 per month and at least $100.00 per month shall file monthly on or before the 20th day of each month for all taxes due for the preceding calendar month. The taxes due shall be remitted with the monthly return.
When a taxpayer's total monthly tax liability is consistently less than $100.00, the taxpayer shall file a quarterly return with the approval of the Secretary. The returns with remittance of tax are due on or before the last day of January, April, July, and October for the preceding three-month period.
Monthly Filing With Prepayment
A taxpayer who is consistently liable for at least $20,000.00 a month in State and local sales and use taxes must make a monthly prepayment of the next month's liability when filing his monthly return due on or before the 20th day of each month.
The prepayment must equal at least 65% of any of the following:
- the amount of tax due for the current month,
- the amount of tax due for the same month in the preceding year, or
- the average monthly amount of tax due in the preceding calendar year.
Penalties or interest will not be due on an underpayment of a prepayment if one of these three calculation methods is used. Returns are required to be filed online. Payments must be made by Electronic Funds Transfer or online.
Taxpayers that file Form E-500, Sales and Use Tax Return and have a monthly with prepayment filing status are required to file their return online. Refer to the Important Notice: Monthly With Prepayment Filers Required to File Electronically.
The following filing requirements apply to use tax:
A business that registers with the Department to report and remit use tax is provided a supply of Form E-500, Sales and Use Tax Return, with filing frequencies and due dates as provided in the first section.
An individual who purchases for a non-business purpose tangible personal property, services, or certain digital property that is subject to use tax must report and remit the tax due. An individual who is required to file a North Carolina Individual Income Tax Return must include the tax on his income tax return. An individual who is not required to file a North Carolina Individual Income Tax Return must report and remit the tax due on Form E-554, Consumer Use Tax Return. The return is due annually by April 15 of the following year.
The following filing requirements apply to the solid waste disposal tax:
The returns with remittance of tax are due on or before the last day of January, April, July, and October for the proceeding three-month period.