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Addressing Erroneous Penalties Some taxpayers were assessed penalties erroneously on their individual income tax returns. Read More

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NCDOR » Taxes & Forms » Sales and Use Tax » Streamlined Sales Tax Information

Streamlined Sales Tax Information

North Carolina Streamlined Information and Documents
National Streamlined Sales Tax Project
Other States' Website and Contact Information

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
- Streamlined Sales and Use Tax
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/streamlined-sales-tax-information