Accompanying Schedules/Attachments

A retailer that operates more than one place of business at separate locations in this State must attach a schedule to the sales and use tax return to report the State tax payable for each location. Schedule of State Sales and Use Tax by City, Form E-543, must list the amount of State tax due for each store location in North Carolina where sales are made.

A retailer engaged in business in this State is also required to collect any applicable county tax for all counties in which property is sold. For an over-the-counter sale, the retailer’s business location is where the sale is made, and county tax must be collected for the county in which the business is located. If the property is shipped to the purchaser at a place other than the retailer’s business location, county tax must be collected for the county to which the property is shipped (destination county). A retailer that makes sales in multiple counties must attach a schedule to the sales and use tax return to report county tax for all counties to which property is delivered or shipped. Schedule of County Sales and Use Taxes, Form E-536, must list the amount of local tax due by rate for each county.

Last modified on: 10/31/07 03:58:40 PM.