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. 

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.

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Please note the following:

Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

The important changes for 2018 and 2019 addressed in this notice include:

NC-30 Income Tax Withholding Tables and Instructions for Employers

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

To be used by property and casualty insurance companies in filing gross premiums tax return for 2018

To be used by life, accident, health and title companies to file annual gross premiums tax return for 2018

Instructions to be used by self-insured workers' compensation corporations in completing the 2018 gross premiums tax return

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