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- Sales and Use Tax - NCDOR
Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax A new tax on alternative nicotine products will also be imposed Tax related to the rate change of product in inventory as of July 1 will apply For more information, review the tobacco products page
- eFile and Pay Your Sales and Use Tax - NCDOR
Electronically file and pay your current or prior sales and use tax return (E-500) using our online filing and payment system
- General Sales and Use Tax - NCDOR
The general State and applicable local and transit rates of sales and use tax apply to the sales price of each article of tangible personal property that is not subject to tax under another subdivision in N C Gen Stat § 105-164 4
- Use Tax - NCDOR
A business must report use tax on the applicable form Generally, a business will report and remit use tax on Form E-500, Sales and Use Tax Return, or through the Department's online filing and payment system
- Sales and Use Tax Rates - NCDOR
Sales and Use Tax eFile and Pay Your Sales and Use Tax; General Sales and Use Tax; Specialty Markets or Other Events; Use Tax; Sales and Use Tax Filing Requirements Payment Options; Sale and Purchase Exemptions; Sales and Use Tax Forms and Certificates; Frequently Asked Questions; Accepted Wastewater Dispersal System
- Sales and Use Tax Forms and Certificates - NCDOR
Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax A new tax on alternative nicotine products will also be imposed Tax related to the rate change of product in inventory as of July 1 will apply
- Sales and Use Tax Frequently Asked Questions - NCDOR
How can I file sales and use tax returns? When are quarterly and monthly sales and use tax returns due? How do I file if I have not received my Certificate of Registration or forms? How do I file a return if I have misplaced my coupon booklet? How do I file a return if my business makes no sales or purchases? Where do I mail my return?
- Sales and Use Tax Registration - NCDOR
The North Carolina Department of Revenue is aware that some private, third-party websites claim to offer services—for a fee—that allow taxpayers to obtain a certificate of registration, often called a sales and use or resale tax number, throughout the country
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