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

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• Banks Repealed effective July 1, 2016
• Publishers of Newsprint Publications Repealed effective October 22, 2015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

Technical Advice Memoranda

Frequently Asked Questions about Downloading Forms