Business Recovery Grant Program Phase 2 of the Business Recovery Grant program is now open! Many businesses that did not qualify in Phase 1 are now eligible to apply in Phase 2. Apply now through June 1, 2022

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

Filing Requirements and Payment Options

Filing Requirements

Payment Options

By Mail
By Telephone - 1-877-252-3052 (toll free)
Online through the appropriate eService:
- Filing and Payment System for Form E-500, Sales and Use Tax Return
- Electronic Funds Transfer via ACH Debit or ACH Credit

Other Information

Information and Requirements for Specialty Markets, Flea Markets, Fairs, Festivals, Sporting Events, Entertainment Events, and Other Events

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https://www.ncdor.gov/taxes-forms/sales-and-use-tax/filing-requirements-and-payment-options