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.
Donate to Hurricane Recovery
Please give to the North Carolina Disaster Relief Fund to help communities recover from Helene Donate Now
Asheville Service Center Closed
The Asheville Service Center will be closed until further notice due to damage from Hurricane Helene. Find other service centers near you.
Information and Resources on Hurricane Helene
For North Carolina residents and visitors impacted by Hurricane Helene. Go Now