Tax Resources
Scrap Tire Disposal Tax
Scrap tire disposal tax is collected on the retail sale of new tires. Purchases of new tires from outside North Carolina for storage, use or consumption in North Carolina or for placement in this State on vehicles offered for sale, lease or rental are subject to the scrap tire disposal tax. The exemptions to the tax are set forth in G.S. 105-187.18. The scrap tire disposal tax rate is 2% on tires with a bead diameter of less than 20 inches. The tax rate is 1% on tires with a bead diameter of 20 inches or more.
Unauthorized Substances
The unauthorized substances tax is an excise tax on controlled substances (marijuana, cocaine, etc.), illicit spirituous liquor ("moonshine"), mash, and illicit mixed beverages.
Certain Machinery and Equipment Tax
(Repealed effective July 1, 2018) For additional information, refer to the following Important Notice published on 5/29/2018.
Primary Forest Products Tax
Primary Forest Products Tax
Mutual Burial Association Tax
Mutual Burial Association Tax
Installment Paper Dealer 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.
Freight Car Line Companies
Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes
Conveyance Tax
Conveyance Tax
911 Service Charge for Prepaid Wireless Telecommunications Service
Effective July 1, 2013, a 911 service charge is imposed on each retail purchase of prepaid wireless telecommunications service occurring in this State. Sellers of prepaid wireless telecommunications service shall collect the 911 service charge for prepaid wireless telecommunications service at the rate of sixty-five cents (0.65¢) from the consumer on each retail transaction occurring in this State. The 911 service charge for prepaid wireless telecommunications service is in addition to the sales tax imposed on the sale or recharge of prepaid telephone calling service under G.S.
Food, Non-Qualifying Food, and Prepaid Meal Plans
Qualifying "Food"
A 2.00% local rate of sales or use tax applies to retail sales and purchases for storage, use, or consumption of qualifying food. The transit and other local rates do not apply to qualifying food.