Obtain a sales/use ID to file your North Carolina state taxes

Everyone with a business that sells tangible personal property at retail, rents or leases property, operates a laundry, hotel, motel or similar business needs a certificate of registration and a sales/use tax ID. Merchants file sales/use tax showing gross sales, receipts and purchases among other items.

I recommend: Click on “Form NC-BR Business Registration” to register your Certificate of Registration at the DOR.

Apply correct North Carolina state and local tax rates

Local rates vary. The DOR provides North Carolina local tax resources for public transportation, food rates as found in Section 19 and various other business transactions. Specific North Carolina state taxes apply to liquor sales, manufacturing certain machinery, vehicle lease and several other categories.

I recommend: For an overview of North Carolina state and local taxes click Sales and Use Tax. Choose specific tax info from the North Carolina state tax resources at the Sales/Use Tax Division. To stay updated sign up for the Department of Revenue Tax Updates Email List at E-Alerts.

Get a North Carolina state and local tax resource by tax type

Select a category from a list that includes corporate income tax, partnerships, sales and use tax. After you select, choose the information applicable to your business.

I recommend: See Tax Type under tax information provided by the DOR.

Complete North Carolina state and local tax forms

Download the forms you need from the list of North Carolina state tax resources.

I recommend: Click on the desired form for your business under Tax Forms and Instructions.

Use electronic services to pay North Carolina state and local taxes

To file online you need a sales account ID number, FID, federal employer ID number or Social Security number, address, phone number, email address and credit/debit card or bank account information. A convenience fee, based on $100 dollar increments applies when paying with credit/debit card. All data secured by SSL and 128-bit encryption with available service 24/7.

I recommend: Click on the form that you need to electronically file under Businesses at the Department of Revenue Electronic Services.

Resolve North Carolina state tax disputes

The DOR routinely examines tax returns and sometimes asks for clarification on items. This process occurs either through the mail or personal interviews. Your rights include scheduling time and place for meeting with an auditor and providing representation with an attorney or accountant.

I recommend: Find how to request a review, file a hearing and who to contact for taxpayer assistance at the Department of Revenue’s North Carolina Taxpayers’ Bill of Rights page.