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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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Sales & Use Tax

Document Name
2013 nc tax expenditure database
2015 Conditional Farmer Exemption reminder letter
2015 Sales Tax Legislative Changes
2016 Sales Tax Legislative Changes
2017 Sales Tax Legislative Changes
ACH Credit Payment Method Authorization Agreement
Additional Information Regarding Real Property Contracts and Retail Sales of Repair, Maintenance, and Installation Services to Real Property
Additional published guidance to supplement 2015 legislative changes on Form E-505
Additional published guidance to supplement 2016 legislative changes on Form E-505
Annual State Sales and Use Tax Statistics - FY 1998
Annual State Sales and Use Tax Statistics - FY 1999
Annual State Sales and Use Tax Statistics - FY 2000
Business Classification Codes
cert compliance 08012017
cert compliance 08012017 0
collections12 10 foodadjustment
collections12 10 foodadjustment
Distribution Overview Report - Explanation of Items
distribution share 09 10
distribution share 09 10

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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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