2017 NC-478 Summary of Tax Credits Limited to 50% of Tax
Most of the tax credits on Form NC-478 expired on or before January 1, 2016. Taxpayers may continue to take the remaining installments and carryforwards of prior years' credits in Part 1.
Online File and Pay Now Available for Transportation Commerce Tax
Taxi and Rideshare companies can now electronically file and pay the transportation commerce tax using our online filing and payment system. Learn more and register for the new tax that went into effect July 1.
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
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.