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Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

The 2020 business personal property listing form and instructions is for any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose on January 1.

The individual income tax estimator helps taxpayers estimate their North Carolina individual income tax liability for tax year 2019.

Effective for sales made on or after October 1, 2019, certain equipment, attachments, or repair parts sold to companies primarily engaged in the business of providing made-to-order countertops, walls, or tubs are exempt from sales and use tax. Documentation required to substantiate the sale is exempt from sales and use tax.

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