Important Notice: Tax On Accommodations
This document provides information and guidance regarding the sales tax due on the gross receipts derived from accommodation rentals. Originally published December 2010. Revised June 14, 2012.
Online File and Pay Now Available for Transportation Commerce Tax
Taxi and Rideshare companies can now electronically file and pay the transportation commerce tax using our online filing and payment system. Learn more and register for the new tax that went into effect July 1.
FRAUD ALERT
Be aware of multiple fraudulent text scams requesting payment for NCDMV fees, fines or tolls. NCDMV will NEVER request payment by text. Please report it as spam and delete. Read More
Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax
A new tax on alternative nicotine products will also be imposed. Tax related to the rate change of product in inventory as of July 1 will apply. For more information, review the tobacco products page.
Vapor Product and Consumable Product Certification and Directory
The Department has issued a new notice titled, Eligibility for Listing in the North Carolina Department of Revenue Vapor Products and Consumable Products Directory. Visit Vapor Product and Consumable Product Certification and Directory for more information.
Important Reminder for Victims of Hurricane Helene
The deadline for taxpayers affected by Hurricane Helene to file and pay income tax without incurring a penalty is September 25, 2025. Read more about tax relief for victims of Hurricane Helene.