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Fraud Alert: Beware of Text Scams

Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.

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.

Motor Fuels Tax Returns Update

The Department is now accepting January 2026 motor fuels and alternative fuels tax returns. Click here to file your motor fuels and alternative fuels tax return.

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.

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Sales & Use Tax Refunds

Document Name
Form E-588E, Claim for Refund of Combined General Rate of Tax (Utility, Liquor, Gas, and Other)
Form E-581A, Interstate Carrier Claim for Refund Combined General Rate Sales and Use Taxes
Form E-585E, State Agency Claim for Refund County and Transit Sales and Use Taxes
Form E-585H, Claim for Refund of White Goods Disposal Tax
Form E-585S, Incentive Claim for Refund State, County, and Transit Sales and Use Taxes
Form E-588, Business Claim for Refund State, County and Transit Sales and Use Taxes
Frequently Asked Questions Regarding Form E-585 Nonprofit and Governmental Entity Claim for Refund State, County, and Transit Sales and Use Taxes
Important Notice: Certain Joint Agencies Created to Provide Fire Protection, Emergency Services or Police Protection
Important Notice: Certain Motorsports Exemptions and Refunds
Important Notice: Incentive Claim for Refund for Aviation Fuel for Motorsports
Important Notice: Law Changes Effective on or Before October 1, 2008
Important Notice: Refund of Sales and Use Tax Paid on Analytical Services Supplied
nc tax expenditure database 2015
nc tax expenditure database 2017
nc tax expenditure database 2019
nc tax expenditure database 2021
nc tax expenditure database 2023
nc tax expenditure report 13
nc tax expenditure report 15
nc tax expenditure report 2017

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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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