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Effective July 1, 2026: Sales Tax Increase

Mecklenburg County will levy an additional 1% local sales and use tax. Click here to read the notice.

High Call Volume

We are experiencing a higher than normal call volume. As a result, wait times may be longer than usual. Click here for the latest tax season and refund processing information.

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.

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Sales & Use Tax

Document Name
fy23 24salesusestats
fy23 24salesusestats
G.S. 105-486B Adjustment Factors
hold harmless 2013
hold harmless 2013
impnotice081117 wastewater
impnotice081117 wastewater 0
Important Notice: 2010 - 2011 Sales and Use Tax Coupon Booklets
Important Notice: Additional 0.25% Local Sales and Use Tax Effective January 1, 2011
Important Notice: Additional 1% Dare County Sales and Use Tax Effective January 1, 2006
Important Notice: Real Property Contract List and Tangible Personal Property List
Important Notice: Sales and Use Tax Technical Bulletin - August 1, 2008
Important Notice: Sales and Use Tax Technical Bulletin - May 1, 2008
Important Notice: Sales and Use Tax Technical Bulletin - May 15, 2008
Important Notice: Sales and Use Tax Technical Bulletins - April 1, 2008
Important Notice: Sales and Use Tax Technical Bulletins - December 1, 2008
Important Notice: Sales and Use Tax Technical Bulletins - January 15, 2009
Important Notice: Sales and Use Tax Technical Bulletins - July 12, 2012
Important Notice: Sales and Use Tax Technical Bulletins - July 31, 2012
Important Notice: Sales and Use Tax Technical Bulletins - June 1, 2009

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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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