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.
In addition, there are temporary changes to dyed diesel enforcement. Review this Important Notice for more information.
The Department will not impose a penalty when dyed diesel fuel is sold or used from bulk storage for highway use associated with farming and agricultural purposes. Review for guidance.
Mecklenburg County levied an additional 1% local sales and use tax. Click here to read the notice or review the frequently asked questions regarding the new tax.
NCDOR issues guidance on how recent legislative changes may affect your 2025 NC income tax return. Review the guidance.