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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sales and Use Tax Registration

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.

 

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/sales-and-use-tax-registration