Tax Resources
Collections – Past Due Taxes
The information on this website is provided for general guidance/informational purposes only. The information should not be considered legal advice. Please consult a tax advisor or legal counsel for further information.
Business Registration
Starting a New Business in North Carolina
You as the business owner collect trust taxes and hold them "in trust" before you file and pay them to the state.
Severance Tax
NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Estates and Trusts
Tax Bulletins, Directives, and Written Determinations
- Individual Income Tax, Pass-Through Entities, and Withholding Bulletins
- Individual Income Tax Directives
General Information
Motor Vehicle Lease and Rental Tax (Alternate Highway Use Tax)
When applying for a North Carolina Certificate of Title for a motor vehicle purchased by a lessor for lease or rental, the lessor may elect to pay the highway use tax to the Commissioner of Motor Vehicles or he may elect to collect and remit the tax to the Secretary of Revenue on the lease or rental receipts derived from the vehicle.
Insurance Gross Premiums Tax
Notice: The information included on this web site is to be used only as a guide in the preparation of North Carolina tax returns. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
Every person engaged in the business of operating a dry cleaning, pressing, or hat-blocking establishment, a laundry, or any similar business; engaged in the business of renting clean linen towels or wearing apparel, or any similar business; or engaged in the business of soliciting cleaning, pressing, hat blocking, laundering or linen rental business for any of these businesses, is considered a retailer under Article 5 of Chapter 105 of the N.C. General Statutes.
Dry-Cleaning Solvent Tax
Dry-cleaning solvent tax is collected for cleanup of dry-cleaning solvent contamination. The tax is imposed on each gallon of dry-cleaning solvent sold by a retailer to a dry-cleaning facility or purchased by a dry-cleaning facility from outside North Carolina for storage, use, or consumption in North Carolina. The dry-cleaning solvent tax is $10.00 for each gallon of dry-cleaning solvent that is halogenated hydrocarbon-based and $1.35 for each gallon of dry-cleaning solvent that is hydrocarbon-based. These taxes are in addition to all other taxes. The tax expires on January 1, 2020.
Solid Waste Disposal Tax
Solid waste disposal tax is imposed on the disposal of municipal solid waste and construction and demolition debris in a landfill permitted under Article 9 of Chapter 130A and on the transfer of such waste and debris to a transfer station permitted under the same Article for disposal outside this State. Effective July 1, 2008, tax at the rate of $2.00 per ton of waste is imposed on waste and debris received from third parties and on waste and debris disposed of by the owners or operators of qualifying landfills or transfer stations.
White Goods Disposal Tax
White goods disposal tax is collected for the disposal of white goods, which includes refrigerators, ranges, water heaters, freezers, unit air conditioners, washing machines, dishwashers, clothes dryers, and other similar domestic and commercial large appliances. The white goods disposal tax is $3.00 and is applicable to all new white goods sold by a retailer or purchased for storage, use, or consumption in North Carolina. It applies to all new white goods with or without chlorofluorocarbon refrigerants and is in addition to all other taxes.