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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
MEPLR 2011 0006
MEPLR 2011 0007
MEPLR 2011-0001 Wind Energy Equipment
MEPLR 2011-0002 Refining Coal
MEPLR 2011-0003 Refining Coal
MEPLR 2011-0004 Refining Coal
MEPLR 2011-0005 Refining Coal
MEPLR 2011-0006 Refining Coal
MEPLR 2011-0007 Refining Coal
MEPLR 2011-0008 Software Manufacturing
MEPLR 2012-0001 Research and Development Facility Purchases
MEPLR 2012-0003 Performance Contracts with Manufacturing Industries and Plants
MEPLR 2012-0004 Manufacturing
MEPLR 2012-0005 Source Plasma Manufacturing - Plasmapheresis
MEPLR 2013-0001 Power Generation Facility Machinery and Accessories
MEPLR 2013-0002 Nitrogen - Manufacturing Industries or Plants
MEPLR 2013-0003 Primary Activity is Farming not Manufacturing
MEPLR 2016-0001 Recycling Activity is not Manufacturing
MEPLR 2017-0001 Production of Biomass Fuel
nc tax expenditure database 2015

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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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