Sales Tax Distribution - Closeout Schedule

All information regarding the explanation of the Local Sales and Use Tax Distribution can be obtained from G.S. 105-463 through G.S. 105-538. This report provides a schedule of the dates for the Local Sales and Use Tax *Distribution.

*Please Note: The *Distribution usually occurs on the 15th of the month.  If the 15th falls on a weekend or holiday, the distribution will occur on the next business day.

SalesCollectionsCloseout*Distribution
JanuaryFebruaryMarchApril
FebruaryMarchAprilMay
MarchAprilMayJune
AprilMayJuneJuly
MayJuneJulyAugust
JuneJulyAugustSeptember
JulyAugustSeptemberOctober
AugustSeptemberOctoberNovember
SeptemberOctoberNovemberDecember
OctoberNovemberDecemberJanuary
NovemberDecemberJanuaryFebruary
DecemberJanuaryFebruaryMarch

Monthly and Quarterly Ending Returns

  • Sales: Actual month or period the sale occurs
  • Collections: Due date of return
  • Closeout: Month that the distribution is prepared and closeout prior to the end of the month
  • Distribution: Month that the distribution is posted to the web and paid to the counties and municipalities 
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