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.

		Overview of Taxes Administered by Sales and Use Tax Division	Sales and Use/Mill Machinery Privilege Tax Registry - Look-up the names and account IDs of all active sales and use and machinery, equipment, and fuel tax accounts 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 Direct Pay Permit Registry - Look-up the names and numbers of taxpayers that have been issued a direct pay permit
		Current Sales and Use Tax Rates as of April 1, 2008
		Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2008 (1-08)
		Important Notice: Increase in “Combined General Rate” of Tax Effective April 1, 2008 (2-08)
		Important Notice: Rentals of Hotel Rooms and Accommodations (1-08)
		Sales Tax Law Changes- Form E-505 (9-07)
		Important Notice: Sales and Use Tax Semimonthly Payers (9-07)
		Important Notice: State Sales and Use Tax Rates on Electricity (9-07)
		Important Notice: Law Changes Effective on or Before October 1, 2007 (8-07)
		Permanent Extension of General State Rate of Sales and Use Tax (7-31-07)
		Important Notice: Pending Legislative Changes (6-07)
		Important Notice: Bundled Services (4-07)
		Important Notices Issued in 2005 and 2006
		Sales Tax Holiday – Updated for 2008
		Change in Dare County Sales and Use Tax Rate
		Frequently Asked Questions About Sales and Use Tax
		Frequently Asked Questions About Use Tax
		North Carolina Streamlined Sales and Use Tax Documents
		National Streamlined Sales Tax Project
		Registry of Sales and Use/Mill Machinery Privilege Tax Numbers
Filing Requirements
		Who Should Register and File?
		Filing Frequency and Due Dates
		Accompanying Schedules/Attachments
		Electronic Funds Transfer (EFT)
Amended Returns
		How to Amend Your Return
Entities Exempt from Tax
		Registry of Direct Pay Permit and Exemption Numbers
		Direct Pay Permit for Sales and Use Taxes
		Tangible Personal Property
		Telecommunications Service
		Direct Mail
		Other Exempt Groups
General Information
		Directives
		Administrative Code
		Law
		Technical Bulletins
		Sales and Use Tax Forms
		County Sales and Use Tax Rates with Effective Dates
		Use Tax Information on Boats and Aircraft
		Multijurisdictional Uniform Sales & Use Tax Certificate
		County and Municipal Occupancy Tax and Meals Tax Rates
		State Taxation and Nonprofit Organizations Publication
		2003 Sales and Use Tax Legislative Changes
		Increase in County Sales and Use Tax Rate – Effective December 1, 2002, January 1, 2003, or July 1, 2003
		Taxpayers' Bill of Rights