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FRAUD ALERT

Be aware of multiple fraudulent text scams requesting payment for NCDMV fees, fines or tolls. NCDMV will NEVER request payment by text. Please report it as spam and delete. Read More

NCDOR’s Print Vendor Unexpectedly Went Out of Business

This has impacted mailing of paper refund checks and notices. Review updates and FAQs about this mailing delay.

New Transportation Commerce Tax Goes Into Effect July 1

Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.

Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025

The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.

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Written Determinations

Document Name
SUPLR 2013-0021 - Concrete Mixed On-site
SUPLR 2013-0022 Optional Maintenance Agreement for Enterprise Server Operating System Software
SUPLR 2013-0024 Web Hosting Services
SUPLR 2014 0005
SUPLR 2014-0001 Moisture Control Service Plans
SUPLR 2014-0002 Ice Vending Machine Structure
SUPLR 2014-0003 Access to Hosted Software
SUPLR 2014-0004 Information Service
SUPLR 2014-0006 Bundled Transaction that Includes Prewritten Computer Software
SUPLR 2014-0007 Audio and Web Conferencing Services
SUPLR 2014-0008 Online Wellness Information Service
SUPLR 2014-0009 Rental of Durable Medical Equipment with Durable Medical Supplies
SUPLR 2014-0010 Access to Infrastructure for Web Services
SUPLR 2014-0011 Sales of and Access to Video Games
SUPLR 2014-0012 Pallets Leased to Manufacturers and Farmers
SUPLR 2014-0013 Excursion Trains
SUPLR 2015-0001 Prewritten Computer Software
SUPLR 2015-0002 Lease or Rental of Display Booths
SUPLR 2015-0003 Occasional and Isolated Sale
SUPLR 2015-0004 Root Control Services

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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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