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Pursuant to G.S. 105-187.63, the Solid Waste Tax Disposa1 Tax Distribution report shows the quarterly per capita distribution of the proceeds from G.S 105-187.61 to eligible cities and counties for the quarter ending June 30, 2019.

Scrap tire disposal taxes are levied pursuant to G.S. 105-187.16 and G.S. 105-187.19 which provide for a per capita distribution of the proceeds on a quarterly basis to local governments. Scrap Tire Disposal Distribution report for the quarter ending June 30, 2019.

Pursuant to G.S. 105-523, eligible counties must receive a hold-harmless payment for exchanging a portion of the local Sales & Use Tax for the State's agreement to assume the responsibility for the non-administrative costs of Medicaid. This is the Medicaid Hold Harmless Distribution report for August 2019.

Certification is provided by the North Carolina Department of Revenue - Local Government Division of the amounts disbursed during the twelve month period ending June 30, 2019.

May 2019 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

Local Government Sales and Use Tax Distribution report for the month ending May 31, 2019.

The Dry-Cleaning Solvent Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina dry-cleaning solvent tax law.  This bulletin does not cover all interpretations and applications of the dry-cleaning solvent tax law.  Pursuant to G.S. § 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.

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