North Carolina Department of Revenue

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The North Carolina Department of Revenue, created in 1921, is one of the oldest revenue departments in the nation. It was created to administer the state income tax, which was born that same year. Gradually, the department grew to encompass several other state agencies and take on their duties. These days, the department is tasked with administering the state tax laws and revenue efficiently and impartially. It strives to provide excellent service, so that it is easy for taxpayers to comply with the law.

Taxes administered by NC DOR include:

  • automobile license tax;
  • beverage tax;
  • franchise tax;
  • income tax;
  • inheritance tax; and
  • sales tax.

The department is headed by the Secretary of Revenue, who is appointed by the governor. It is led by the secretary, the chief operating officer, and four assistant secretaries: the Assistant Secretary for Tax Compliance, the Assistant Secretary for Tax Administration, the Assistant Secretary for Information Technology, and the Assistant Secretary for Business Systems. Various divisions within the agency, such as the Sales and Use Tax Division and the Tax Enforcement Division, report to these members of the cabinet.

The main office for NC DOR is in Raleigh. Additional service centers are located in Asheville, Charlotte, Durham, Elizabeth City, Fayetteville, Greensboro, Greenville, Hickory, Wilmington, and Winston-Salem. The department offers numerous electronic services, such as electronic filing (E-File) for individual income tax returns and E-Alerts, whereby various important notices are communicated via email.

North Carolina has been a full member of [Streamlined Sales Tax] since October, 2005.

North Carolina Sales Tax Exemption Certificates

In North Carolina, the buyer must complete an exemption certificate and send it to the seller in order to be entitled to a sales tax exemption.

Different industries are eligible for an exemption from sales tax for different reasons. For example, the North Carolina Department of Revenue issues exemption numbers to farmers, commercial fisherman, loggers, veterinarians, and state agencies. Sales tax exemptions typically apply only to qualified purchases.

The North Carolina Department of Revenue website provides Sales and Use Tax Forms and Certificates under the Tax Forms and Instructions Section. This page includes a list of numerous forms relating to tax, as well as a Frequently Asked Questions About Forms page.

A Streamlined Sales Tax state, North Carolina accepts the Streamlined Sales and Use Tax Agreement Certificate of Exemption. North Carolina also accepts the Uniform Sales and use Tax Certificate—Multijurisdiction.

Create an exemption certificate for North Carolina or any other state with Avalara CertExpress.

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