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New Transportation Commerce Tax Goes Into Effect July 1

Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.

Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025

The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.

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  4. Certain Machinery and Equipment Tax

Certain Machinery and Equipment Tax Technical References

Repeal Effective July 1, 2018

This tax was repealed effected July 1, 2018. For additional information related to the repeal refer to:

  • Important Notice: Repeal of Article 5F (Certain Machinery and Equipment Tax) published on 04-09-18
  • Important Notice: Purchases of Qualifying Mill Machinery, Mill Machinery Parts or Accessories, and Other Qualifying Items for Specific Industries published on 5/29/2018

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  • Certain Machinery and Equipment Tax
    • Certain Machinery and Equipment Tax Technical References
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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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