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The Raleigh Service Center Has Moved

The Raleigh Service Center has moved to its new location on Highwoods Blvd following regular business hours. Review the Raleigh Service Center's new address and business hours.

Online File and Pay Now Available for Transportation Commerce Tax

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.

FRAUD ALERT

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

Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax

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.

Vapor Product and Consumable Product Certification and Directory

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.

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Form E-500E, Combined General Rate Sales and Use Tax Return

Use Form E-500E to file and report your North Carolina electricity, telecommunications and ancillary service, direct-to-home satellite service, video programming, and spirituous liquor sales and use taxes.

Documents

  • Form E-500E, Combined General Rate Sales and Use Tax Return (October 2015 and Forward)

Related Content

  • Form E-500E, Combined General Rate Sales and Use Tax Return Instructions
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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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