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





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