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Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

This form is to be filed by qualified entities as permitted in N.C. Gen. Stat. § § 105-164.14(b) and 105-164.14(c).  This form corresponds with filing periods beginning July 2017 and Forward.

Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes

Local Government Sales and Use Tax Distribution report for the month ending February 28, 2018.

This serves as notice that the North Carolina 911 Board voted to increase the 911 service charge to sixty-five cents (65¢) effective July 1, 2018.  The new 911 service charge rate applies to each retail transaction of prepaid wireless telecommunications service that occurs on or after July 1, 2018.

February 2018 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

This Important Notice serves as a reminder that effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes is repealed for sales and purchases occurring on or after such date. Therefore, sales and purchases of qualifying mill machinery, mill machinery parts or accessories, and other qualifying items for specific industries on or after July 1, 2018 are no longer subject to the one percent (1%) privilege tax; however, such purchases continue to be exempt from sales and use tax pursuant to the sales and use tax exemptions in N.C. Gen. Stat.

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