NOTICE: The information included on this website
is to be used only as a guide in the preparation of a North Carolina
sales and use tax return. It is not intended to cover all provisions
of the law or every taxpayer's specific circumstances.
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Overview
of Taxes Administered by Sales and Use Tax Division |
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Current Sales and Use Tax Rates as of October 1, 2008 |
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Important Notice: Sales of Baked Goods by Artisan Bakeries (11-08) |
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Important Notice: New Sales Tax Holiday for Energy Star Qualified Products (9-08) |
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Sales Tax Law Changes – Form E-505 (8-08) |
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Important Notice: Additional 0.25% Local Sales and Use Tax Effective October 1, 2008 (8-08) |
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Important Notice: Solid Waste Disposal Tax Changes (8-08) |
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Important Notice: Law Changes Effective on or Before October 1, 2008 (8-08) |
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Important Notice: TV Converter Box Coupon Amounts Taxable (6-08) |
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Important Notice: Refund of Sales and Use Tax Paid on Analytical Services Supplies (6-08) |
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Addition of Section 29-4 Solid Waste Disposal Tax to the Sales and Use Tax Technical
Bulletins (5-08) |
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Addition of Section 34-26 Interior Designers and Decorators to the Sales and Use Tax
Technical Bulletins (5-08) |
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Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2008 (1-08) |
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Important Notice: Increase in “Combined General Rate” of Tax Effective April 1, 2008 (2-08) |
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Important Notice: Rentals of Hotel Rooms and Accommodations (1-08) |
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Important Notices Issued in 2005, 2006, and 2007 |
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Sales Tax Holidays – Updated
for 2008
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Change in
Dare County Sales and Use Tax Rate |
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Frequently Asked Questions About
Sales and Use Tax |
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Frequently Asked Questions About Use Tax |
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North Carolina
Streamlined Sales and Use Tax Documents |
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National Streamlined
Sales Tax Project |
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Registry
of Sales and Use/Mill Machinery Privilege Tax Numbers |
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Filing Requirements |
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Who Should Register and File? |
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Filing Frequency and Due Dates |
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Accompanying Schedules/Attachments |
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Electronic Funds Transfer (EFT) |
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Amended Returns
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How to Amend Your Return |
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Entities Exempt from Tax |
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Registry
of Direct Pay Permit and Exemption Numbers |
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Direct Pay Permit for Sales and Use Taxes |
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Other Exempt Groups |
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General Information |
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Directives |
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Administrative
Code |
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Law |
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Technical
Bulletins |
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Sales and Use
Tax Forms |
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County Sales and Use Tax Rates with Effective Dates as of October 1, 2008 |
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County Sales and Use Tax Rates with Effective Dates Prior to October 1, 2008 |
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Use Tax Information on Boats and Aircraft |
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Multijurisdictional
Uniform Sales & Use Tax Certificate |
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County and Municipal Occupancy
Tax and Meals Tax Rates |
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State Taxation
and Nonprofit Organizations Publication |
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2003 Sales and Use
Tax Legislative Changes |
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Increase in County Sales
and Use Tax Rate – Effective December 1, 2002, January 1, 2003,
or July 1, 2003 |
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Taxpayers' Bill of
Rights |
