The NCDOR shall take no action to assess any tax due for a filing period beginning on or after March 1, 2016, and ending before January 1, 2018, if one or more specific conditions apply and the retailer did not receive specific written advice from the Secretary of Revenue for the transactions at issue for the laws in effect for the applicable periods.
Taxi and Rideshare companies can now electronically file and pay the transportation commerce tax using our online filing and payment system. Learn more and register for the new tax that went into effect July 1.
Be aware of multiple fraudulent text scams requesting payment for NCDMV fees, fines or tolls. NCDMV will NEVER request payment by text. Please report it as spam and delete. Read More
A new tax on alternative nicotine products will also be imposed. Tax related to the rate change of product in inventory as of July 1 will apply. For more information, review the tobacco products page.
The Department has issued a new notice titled, Eligibility for Listing in the North Carolina Department of Revenue Vapor Products and Consumable Products Directory. Visit Vapor Product and Consumable Product Certification and Directory for more information.
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.