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
- 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- Banks Repealed effective July 1, 2016
- Publishers of Newsprint Publications Repealed effective October 22, 2015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
- Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
- 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
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