NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions.
Review the guidance.
Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026
For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00.
Submit a certification renewal application.
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A Taxpayer May Contest the Department’s Determination That an Amended Return
Important Notice: A Taxpayer May Contest the Department’s Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations