Starting a New Business in North Carolina
You as the business owner collect trust taxes and hold them "in trust" before you file and pay them to the state. In this video you will learn why staying up to date on your trust taxes, which include sales and withholding, is so important for your business.
The Department's online business registration allows you to electronically register for an account ID number for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax instead of submitting the Form NC-BR. In addition to items subject to the general State and applicable local and transit rates of sales and use tax, a person engaged in business may register to report and remit tax due on the following: gross receipts derived from sales of electricity; gross receipts derived from sales of piped natural gas (register using web-fill form only); gross receipts derived from providing telecommunications and ancillary services or video programming; motor vehicle lease receipts; scrap tire disposal; and white goods (appliances) disposal. Furthermore, a person engaged in business may register to report and remit the 911 service charge for prepaid wireless telecommunications services (register using web-fill form only).
The Business Link North Carolina with the Department of Commerce maintains information about all the State licenses, permits, regulations, and/or other approvals required for businesses.
The New Business Packet includes information about services provided by the N.C. Department of Labor and information about workplace safety, wage and hour issues, and the required North Carolina Workplace Laws poster.
Businesses with three or more employees are required to carry workman's compensation insurance. Learn more about this requirement from the North Carolina Industrial Commission website.
The types of information needed and licensing and tax requirements vary based on the individual characteristics of each business. This list contains the names and telephone numbers of the most frequently contacted state, federal, and local governmental agencies to establish a new business.
- File and Pay Taxes
- Find Tax FAQs
- Find Tax Information
- Pay a Bill or Notice
- Request an Installment Agreement
- Understand My Notice
- Collections – Past Due Taxes
- Periodic Review of Existing Rules
- Reports and Statistics
- Resolving Disputes
- Identity Theft
- Individual Income Tax Estimator
- Individual Income Tax Rates
- Sales and Use Taxes for Real Property Transactions and Services
- Sales and Use Tax Rates
- Taxpayer Advocate
- Taxpayer Self-Help