Market-Based Sourcing Summary
This document generally summarizes the basic principles for market-based sourcing of receipts for corporate taxpayers. Please refer to the applicable statute or administrative code for further detail.
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
NCDOR’s Print Vendor Unexpectedly Went Out of Business
This has impacted mailing of paper refund checks and notices. Review updates and FAQs about this mailing delay.
New Transportation Commerce Tax Goes Into Effect July 1
Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.
Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025
The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.