Sales and Use Tax Forms and Certificates

NC-AC Business Address Correction
NC-BN Out-of-Business Notification
NC-BR Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax - register online, web fill-in
E-500
file and pay online

Sales and Use Tax Return - preparation checklist

E-500E

Utility and Liquor Sales and Use Tax Return

E-500F Motor Vehicle Lease and Rental Tax Return
E-500G Scrap Tire Disposal Tax Return - instructions
E-500H White Goods Disposal Tax Return
E-500J Machinery and Equipment Tax Return
E-500K Solid Waste Disposal Tax Return
E-500S Dry-Cleaning Solvent Tax Return
E-502H 6.75% Combined State and Local Sales and Use Tax Chart
E-502J 7% Combined State and Local Sales and Use Tax Chart
E-502N 7.25% Combined State and Local Sales and Use Tax Chart
E-502K 7.5% Combined State and Local Sales and Use Tax Chart
E-502R 2% Food Sales and Use Tax Chart
E-505
Legislative Changes to Sales and Use Tax - Changes by year
E-505AC Newly Registered Taxpayers
E-536

Schedule of County Sales and Use Taxes

E-536R Schedule of County Sales and Use Taxes for Claims for Refund
E-554 Consumer Use Tax Return
E-555 Boat and Aircraft Use Tax Return
E-581

Interstate Carrier Claim for Refund

E-584 Business Classification Codes
E-585

Nonprofit and Governmental Entity Claim for Refund  Example

For Nonprofit Filers:

For Governmental Filers:

E-585E State Agency Claim for Refund
E-585H White Goods Disposal Tax Claim for Refund
E-585S Incentive Claim for Refund - instructions
E-588 Business Claim for Refund State and County Sales and Use Taxes
E-588A Incentive Claim for Refund for Aviation Fuel for Motorsports
(Repealed for purchases made on or after January 1, 2016)
E-588B Incentive Claim for Refund for Passenger Air Carriers
(Repealed for purchases made on or after January 1, 2016)
E-588C Utility Company Claim for Refund
E-588D Incentive Claim for Refund for Analytical Services Supplies
(Repealed for purchases made on or after January 1, 2014)
E-588J Machinery, Equipment, and Fuel Tax Claim for Refund
E-588SC Claim for Refund State, County, and Transit Sales and Use Taxes for Certain Cancelled Service Contracts
E-589B Affidavit to Exempt Contractors From the Third ½% Local Government Tax
E-589C Affidavit to Exempt Contractors From the Additional 1% Dare County Tax
E-589D Affidavit To Exempt Contractors From the ¼% County Tax
E-589E Affidavit to Exempt Contractors From the Additional 1% State Tax
E-589F Affidavit to Exempt Contractors From the Additional 0.50% Transit Sales and Use Tax Imposed by Durham or Orange Counties
E-589G Affidavit to Exempt Modular Homebuilders From the Increase in the State Tax Rate from 2.50% to 4.75%
E-589H Affidavit to Exempt Contractors From the Increase in the State Tax Rate from 2.00%, $300.00 Maximum per Article, to 4.75% for Manufactured Home Purchases
E-592A Application for State Agency Exemption Number for Sales and Use Taxes  
E-595A Application for Direct Pay Permit for Tangible Personal Property
E-595B Application for Direct Pay Permit for Taxes on Telecommunications Service
E-595C Application for Direct Pay Permit for Direct Mail
E-595E Streamlined Sales and Use Tax Agreement Certificate of Exemption
(Replaces Forms E-526, E-558, E-567, E-575, E-580, E-590, E-599, E-599U, and E-599Y)
E-595EA Application for Commercial Fisherman, Commercial Logger, and Veterinarian Exemption Certificate Number for Qualified Purchases
E-595CF

Application for Conditional Farmer Exemption Certificate Number for Qualified Purchases

Frequently Asked Questions

E-595QF

Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases

Frequently Asked Questions

E-599C Purchaser's Affidavit of Export Certificate