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Important Information Regarding the 2025 Income Tax Return

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

Penny Shortage Alert

NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.

Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026

For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00. Submit a certification renewal application.

Vapor Product and Consumable Product Certification and Directory

The Department has issued a new notice titled, Eligibility for Listing in the North Carolina Department of Revenue Vapor Products and Consumable Products Directory. Visit Vapor Product and Consumable Product Certification and Directory for more information.

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

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Certain Machinery and Equipment Tax

Document Name
figure2 1 9
Important Notice: Certain Purchases for Use at a Ports Facility
Important Notice: Certain Recyclers
Important Notice: Commercial Loggers
Important Notice: Expiration of the Privilege Tax Imposed on Qualifying Datacenter Machinery and Equipment
Important Notice: Fuel or Piped Natural Gas Used Solely for Comfort Heating by Certain Manufactures
Important Notice: Certain Metal Work Fabrication Companies
Important Notice: Exemption for Commercial Loggers
Important Notice: Law Changes Effective on or Before October 1, 2007
Important Notice: Law Changes Effective on or Before October 1, 2008
Important Notice: Precious Metal Extraction Companies
Important Notice: Repeal of Article 5F (Certain Machinery and Equipment Tax) 04-09-18
Important Reminder: Monthly With Prepayment Filers
MEPLR 2010-0001 Recycling Business Equipment
MEPLR 2010-0002 Solar Equipment
MEPLR 2010-0003 Water Treatment Facility Structures
MEPLR 2011 0002
MEPLR 2011 0003
MEPLR 2011 0004
MEPLR 2011 0005

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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

NCDOR is a proud 2025 Platinum Recipient of Mental Health America's Bell Seal for Workplace Mental Health

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