Privilege License Tax

Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies. For additional information, refer to this important notice issued by the Department. 

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

 

Statutes

Notices

Directives

TA-16-1When 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 HolidayApril 12, 2016
CD 99-2New Tax on Pawnbrokers and Check-Cashing BusinessesSeptember 15, 1999

Technical Advice Memoranda

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

Frequently Asked Questions about Downloading Forms