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NCDOR »   Home »   Taxes & Forms

Privilege License Tax

NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Note: We do not currently offer a means to file, pay, or renew your privilege license electronically.

General Information

  • Administrative Code
  • Timely Mailing of Returns, Documents, or Payments - August 24, 2018
  • When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016
  • Privilege License Tax Bulletin

File and pay now

Statutes

  • Attorneys-at-law and Other Professionals
  • Installment Paper Dealers
  • Loan Agencies or Brokers, including Pawnbrokers and Check Cashers
  • Banks Repealed effective July 1, 2016
  • Publishers of Newsprint Publications Repealed effective October 22, 2015

Notices

  • Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021
  • Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
    • Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)
  • Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
  • Information on the Privilege Tax Imposed Upon Banks - Effective July 1, 2016
  • Information on the Privilege Tax Imposed Upon Publishers of Newsprint Publications - Effective October 22, 2015
  • Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014

Directives

TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016
CD 99-2 New Tax on Pawnbrokers and Check-Cashing Businesses September 15, 1999

Technical Advice Memoranda

CTAM 97-7 Interpretation of Secrecy Provision/ Providing Information to Government Agencies  March 12, 1997
CTAM 97-6 Gross Receipts Tax on Boxing Matches/Clarification of Existing Policy March 4, 1997

Frequently Asked Questions about Downloading Forms

Ready to file your taxes?

  • Download Forms and Instructions

Taxes & Forms

  • Individual Income Tax
  • Sales and Use Tax
  • Withholding Tax
  • Corporate Income & Franchise Tax
  • Motor Carrier Tax (IFTA/IN)
  • Privilege License Tax
    • Bank Privilege Tax
    • Newsprint Publications Privilege Tax
    • Scope and Nature - Rules and Bulletins
    • Written Determinations Privilege
  • Motor Fuels Tax
  • Alcoholic Beverages Tax
  • Tobacco Products Tax
  • Partnership Tax
  • Property Tax
  • Collections – Past Due Taxes
  • Business Registration
  • Information for Tax Professionals
  • Policies
  • Order Tax Forms and Instructions
  • Other Taxes And Fees
  • Frequently Asked Questions About Traditional and Web Fill-In Forms
  • IFTA Annual Interest Rates
  • Motor Carrier Seminars
  • Business & Income Tax Seminars
  • Power of Attorney

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Contact Information

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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https://www.ncdor.gov/taxes-forms/privilege-license-tax