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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

Local Government Sales and Use Tax Distribution report for the month ending August 31, 2018.

The 2019 business personal property listing form and instructions is for any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose on January 1.

Schedule A-1 is an additional schedule for machinery and equipment.

17 PTC 0146, 17 PTC 0147, and 17 PTC 0148; Appeal of Lowe's Home Centers, LLC; Property valuation.

This form includes an overview of many changes primarily enacted by the 2018 Session of the General Assembly to the taxes administered by the Sales and Use Tax Division and changes of interpretation by the Secretary of Revenue.

This document serves as notice that effective June 12, 2018, N.C. Gen. Stat. § 105-164.11B provides a retailer may recover the North Carolina sales and use tax paid on property or services if the retailer subsequently resells the property or services at retail, without the property or services being used by the retailer.  Any amount of sales and use tax recovered under N.C. Gen. Stat. § 105-164.11B in excess of tax due for a reporting period is not subject to refund.

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