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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.

Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax

A new tax on alternative nicotine products will also be imposed. Tax related to the rate change of product in inventory as of July 1 will apply. For more information, review the tobacco products page.

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Sales & Use Tax

Document Name
fy22 23salesusestats
fy22 23salesusestats
fy23 24salesusestats
fy23 24salesusestats
G.S. 105-486B Adjustment Factors
General Guidance for a Local Sales and Use Tax Rate Increase
hold harmless 2013
hold harmless 2013
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Important Notice: 2010 - 2011 Sales and Use Tax Coupon Booklets
Important Notice: A Real Property Contract and Certain Machinery and Equipment Tax
Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2012
Important Notice: Additional 0.25% Local Sales and Use Tax Effective July 1, 2010
Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2013
Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2014
Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2015
Important Notice: Additional 0.25% Local Sales and Use Tax Effective January 1, 2011
Important Notice: Additional 0.25% Local Sales and Use Tax Effective January 1, 2012
Important Notice: Additional 0.25% Local Sales and Use Tax Effective October 1, 2010

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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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