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





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