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Other Professionals Installment Paper Dealers Loan Agencies or Brokers, including Pawnbrokers and Check Cashers Banks Repealed effective July 1, 2016 Publishers of Newsprint Publications Repealed effective October 22, 2015 Notices Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021 Notice on Relief to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
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
