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.
NCDOR Online Services Will Be Down for Scheduled Maintenance August 17
eService applications will be unavailable from 4 a.m. to noon on Sunday. An extended outage may be possible due to system requirements. We regret any inconvenience this may cause.
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 Went Into Effect July 1
Taxi and Rideshare companies must register for the new Transportation Commerce Tax. Register now.
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.