North Carolina Sales Tax Rules and Regulations - Taxify

North Carolina State Sales Tax

Quick Guide

Contact Information

Website: www.state.nc.us
Phone: (877) 252-3052

Sales Tax Rate

Base Rate: 4.750%
With Local Rate: 6.750%-7.000%

North Carolina Sales Tax Facts

Is North Carolina a destination or origin based state? Destination
Is North Carolina a SST Certified State? Yes
Are zero file returns required in North Carolina? Yes
Is shipping taxable in North Carolina? Yes

North Carolina Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in North Carolina?

No

North Carolina Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 22
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31

Other North Carolina Sales Tax Information

Filing Requirements: Preprinted forms are automatically forwarded upon issuance of a new Account ID and replacement forms are issued annually to registered taxpayers unless a taxpayer is filing online. A Sales and Use Tax Return, Form E-500, can be obtained online or ordered by mail.

You may also file sales and use tax returns and pay through Electronic Services.

What Will You Need: If you file on a monthly or quarterly basis, you must enter the return and payment information directly into the online filing and payment system.
If you are a quarterly, monthly or monthly with prepayment taxpayer, you can enter the return information directly into the online filing and payment system or upload an EDI formatted return. North Carolina approved software must be used to place the return into the correct EDI format. For more information about EDI including a list of approved software vendors, click here. Payment information cannot be included in the EDI formatted return and must be entered directly into the online filing and payment system.

How to Register For a Sales Tax License in North Carolina

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