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The Motor Fuel Excise Tax on Motor Fuel and Alternative Fuel Has Been Temporarily Suspended

In addition, there are temporary changes to dyed diesel enforcement. Review this Important Notice for more information.

Renew Your 2027 IFTA/Intrastate License and Decals

Beginning September 1, 2026 you may begin ordering your 2027 license and decals. Licenses and decals are valid for one calendar year ONLY. Find more information and order your license and decals.

Important Notice Published Regarding Dyed Diesel Penalties

The Department will not impose a penalty when dyed diesel fuel is sold or used from bulk storage for highway use associated with farming and agricultural purposes. Review for guidance.

Effective July 1, 2026: Sales Tax Increase

Mecklenburg County levied an additional 1% local sales and use tax. Click here to read the notice or review the frequently asked questions regarding the new tax.

Important Information Regarding the 2025 Income Tax Return

NCDOR issues guidance on how recent legislative changes may affect your 2025 NC income tax return. Review the guidance.

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Forms

Document Name
B-A-8 Cigarette Use Tax Return
B-A-MR25, Schedule of Modified Risk Tobacco Products - 25% Exposure Modification Order
B-A-MR25, Schedule of Modified Risk Tobacco Products - 25% Exposure Modification Order Instructions
B-A-MR50, Schedule of Modified Risk Tobacco Products -50% Risk Modification Order
B-A-MR50, Schedule of Modified Risk Tobacco Products -50% Risk Modification Order Instructions
B-C-710 Beer Wholesalers Excise Tax Return
B-C-715 10-9-19_webfill_v5_Final.pdf
B-C-715 Beer Shipping Report Nonresident Vendor or Resident Brewery
B-C-750 Report of Alcoholic Beverages Major Disaster
B-C-761 Railroad Alcohol Excise Tax Return
B-C-761_3-27-19_webfill_v1_Final.pdf
B-C-775 Spirituous Liquor/Antique Spirituous Liquor Tax Return
B-C-775, Spirituous Liquor/Antique Spirituous Liquor Excise Tax Return (for January 2019 and after)
B-C-784 Wine Distributor Excise Tax Return
B-C-784, Wine Wholesaler and Importer and Resident Winery Excise Tax Return (for January 2019 and after)
B-C-785 Alcoholic Beverage Excise Tax Registration Form
B-C-786, Wine Shipper Permittee Annual Excise Tax Return (for calendar year 2019 and after)
B-C-786, Wineries, Wine Shipper Permittees, and Nonresident Wine Vendors Excise Tax Return Instructions
B-C-788, Nonresident Wine Vendor Monthly Report (for January 2019 through June 2021)
B-C-788, Nonresident Wine Vendor Monthly Report (for July 2021 and after)

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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