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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sales and Use Tax Filing Requirements & Payment Options

Filing Requirements and Payment Options

Filing Requirements

  • Filing Frequency and Due Dates
  • Accompanying Schedules/Attachments

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

Sales and Use Tax

  • Who Should Register for Sales and Use Tax?
  • Overview of Sales and Use Taxes
  • General Sales and Use Tax
  • Admission Charges
  • Aircraft and Qualified Jet Engines
  • Aviation Gasoline and Jet Fuel
  • Boats
  • Certain Digital Property
  • Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
  • Electricity
  • Food, Non-Qualifying Food, and Prepaid Meal Plans
  • Lease or Rental of Tangible Personal Property
  • Manufactured and Modular Homes
  • Piped Natural Gas
  • Prepaid Telephone Calling Service
  • Real Property Contracts
  • Rentals of Accommodations
  • Repair, Maintenance, and Installation Services; and Other Repair Information
  • Satellite Digital Audio Radio Service
  • Service Contracts
  • Specialty Markets or Other Events
  • Spirituous Liquor
  • Telecommunications Service and Ancillary Service
  • Use Tax
  • Video Programming Service
  • Sales and Use Tax Filing Requirements & Payment Options
  • Sale and Purchase Exemptions
  • Sales and Use Tax Rates & Other Information
  • Sales and Use Tax Forms and Certificates
  • Frequently Asked Questions
  • How to Amend Your Return
  • Accepted Wastewater Dispersal System
  • Important Notice – Disaster Assistance Payments
  • Sales and Use Tax Technical References
  • Accompanying Schedules/Attachments
  • Streamlined Sales Tax Information
  • Sales and Use Tax Registration
  • Amended Returns and Refund Claims
  • Sales and Use Tax Revenue Law
  • Written Determinations Sales and Use Tax
  • How to File Sales and Use Tax Resources
  • Remote Sales

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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

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