In accordance with HB 77, s 4.2., S.L. 2020-91 and North Carolina General Statute Section 105-449.80, the Secretary of Revenue has determined that the motor fuels and alternative fuels tax rate for the period of January 1, 2022 through December 31, 2022 will be 38.5 cents per gallon or gallon equivalent.
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This has impacted mailing of paper refund checks and notices. Review updates and FAQs about this mailing delay.
Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.
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.