Sales and Use Tax Directive 18-3
This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of sales and use tax to gift wrap charges and gift wrap services.
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.
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.