Sales and Use Tax Registration Registration Who Should Register and File? No Fee in NC to Apply for a Certificate of Registration Register Online Register by Mail Other Information Information and Requirements for Specialty Markets, Flea Markets, Fairs, Festivals, Sporting Events, Entertainment Events, and Other Events The North Carolina Department of Revenue is aware that some private, third-party websites claim to offer services—for a fee—that allow taxpayers to obtain a certificate of registration, often called a sales and use or resale tax number, throughout the country. Business owners and taxpayers are advised these types of websites are often inaccurate, deceptive, or misleading and should not be used. There is NO fee to apply for a certificate of registration in North Carolina. The department does not contract this service out to third parties. For accurate and reliable information about obtaining a North Carolina sales and use tax number, visit the Revenue Department's Sales and Use Tax webpage. Business owners should thoroughly research the requirements for registering in any state where they do business before completing any forms or providing credit card information to a third party vendor. Also check a vendor's standing with the Better Business Bureau before purchasing any service. Taxpayers who come across companies providing such services in NC should contact the Department of Revenue at 1-877-252-3052.