Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Privilege License Tax »   Scope and Nature - Rules and Bulletins

Scope and Nature - Rules and Bulletins

Privilege License Tax

Scope and Nature - Rules and Bulletins

State privilege license taxes are imposed for the privilege of carrying on the business, exercising the privilege or doing the act named in Article 2, Schedule B of the Revenue Laws of North Carolina. These privilege license taxes are in addition to any regulatory or qualification requirements to engage in the practice of a profession, business or trade. Various State privilege licenses were repealed effective July 1, 1999. The remaining sections of law which impose taxes are listed below:

G.S. 105-41 Attorneys-at-law and Other Professionals
G.S. 105-83 Installment Paper Dealers
G.S. 105-88 Loan Agencies or Brokers, including Pawnbrokers and Check Cashers
G.S. 105-102.3 Banks Repealed effective July 1, 2016
G.S. 105-102.6 Publishers of Newsprint Publications Repealed effective October 22, 2015
   

Effective July 1, 2016, N.C.G.S. 105-102.3, which imposed an annual privilege tax upon every bank or banking association, including each national banking association, that is operating in this State as a commercial bank, an industrial bank, a savings bank created other than under Chapter 54B or 54C of the General Statutes or the Home Owners' Loan Act of 1933 (12 U.S.C. §§ 1461-68), a trust company, or any combination of such facilities or services, and whether such bank or banking association, hereinafter to be referred to as a bank or banks, is organized, under the laws of the United States or the laws of North Carolina, in the corporate form or in some other form of business organization, is repealed pursuant to Session Law 2015-241. These banks are no longer required to file an annual report each year and remit the privilege tax to the Secretary.

Effective October 22, 2015, N.C.G.S. 105-102.6, which provided incentives for the recycling of newsprint and magazines and for the use of newsprint containing recycled content, is repealed pursuant to Session Law 2015-286. Publishers are no longer required to apply to the Secretary for a newsprint publisher tax reporting number nor are they required to file an annual report each year of the newsprint tonnage consumed or recycled. The last filing period will be for the calendar year 2015 and Form, B-302, Publishers of Newsprint Publications Privilege Tax Return, will be due on or before January 31, 2016.

Effective July 1, 1999, pawnbrokers became subject to license tax under G.S. 105-88, but the maximum on county and city privilege license taxes imposed on a business taxed under this statute does not apply to pawnbrokers. Pawnbrokers remain subject to the maximum county and city privilege license taxes imposed under G.S. 153A-152 and G.S. 160A-211.

Privilege License Tax

  • Bank Privilege Tax
  • Newsprint Publications Privilege Tax
  • Scope and Nature - Rules and Bulletins
  • Written Determinations Privilege

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • Accessibility
  • Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/privilege-license-tax/scope-and-nature-rules-and-bulletins