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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.

The Use-Value Manual for agricultural, horticultural, and forest land. The Use-Value Advisory Board Manual is published yearly to communicate the North Carolina Use-Value Advisory Board's recommended present-use value rates and to explain the methodology used in establishing the recommended rates.

The Comment Period begins October 17, 2018 and ends December 20, 2018.  The Department of Revenue will publish the report and instructions on how a person may comment on the determinations and to whom the comment must be directed prior to October 17, 2018.

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

This document consists of a one page PDF that displays the total (4.75% State rate plus applicable local rates) sales and use tax rates in effect by county effective October 1, 2018. 

As of September 27, 2018, the list of counties that have been designated as Disaster Counties has been revised to add ten additional counties

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