Sales and Use Tax Forms and Certificates

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Registration Applications
NC-BR Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax - register online, web fill-in,
business description classification codes
NC-DCSR Registration Application for Dry-Cleaning Solvent Tax
NC-JFR Registration Application for Jet Fuel Tax
NC-SPLR Registration Application for Spirituous Liquor Tax
   
Applications for Exemption Numbers
or Direct Pay Permits
E-592A Application for State Agency Exemption Number
E-595A Application for Direct Pay Permit for Tangible Personal Property
E-595B Application for Direct Pay Permit for Telecommunications Service
E-595C Application for Direct Pay Permit for Direct Mail
E-595JE Application for Direct Pay Permit for Qualified Jet Engine
E-595RMI Application for Direct Pay Permit for Certain Boat, Aircraft, and Qualified Jet Engine Charges and Services
E-595EA Application for Exemption Certificate Number for Qualified Purchases
E-595CF Application for Conditional Farmer Exemption Certificate Number

frequently asked questions

E-595CFEX Application for One-Year Extension for Conditional Farmer Exemption Certificate Number
E-595QF Application for Qualifying Farmer Exemption Certificate Number

frequently asked questions

E-505AC Newly Registered Taxpayers
   
Tax Returns & Schedules
  NC Taxpayers Bill of Rights
E-500
file and pay online
Sales and Use Tax Return - preparation checklist
E-536 Schedule of County Sales and Use Taxes
E-500E Combined General Rate Sales and Use Tax Return (Utility, Liquor, Gas, and Other)
E-505
Legislative Changes to the Taxes or Other Items Administered by the Sales and Use Tax Division - Changes by year
E-500G Scrap Tire Disposal Tax Return - instructions
E-500H White Goods Disposal Tax Return - instructions
E-500S Dry-Cleaning Solvent Tax Return - instructions
E-554 Consumer Use Tax Return - instructions
E-555 Boat and Aircraft Use Tax Return - instructions
   
Exemption Certificates
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-599C Purchaser's Affidavit of Export
MTC Uniform Sales & Use Tax Certificate - Multijurisdictional
   
Claim for Refund Forms
  NC Taxpayers Bill of Rights
E-536R Schedule of County Sales and Use Taxes for Claims for Refund
E-581 Interstate Carrier Claim for Refund State, County, and Transit Sales and Use Taxes
E-581A Interstate Carrier Claim for Refund Combined General Rate Sales and Use Taxes
E-585 Nonprofit and Governmental Entity Claim for Refund (For Nonprofits - example, frequently asked questions)
E-585E State Agency Claim for Refund
E-585H Claim for Refund of White Goods Disposal Tax
E-585S Incentive Claim for Refund - instructions
(Incentive refunds barred six months after State's fiscal year.)
  • Wake County Transit Tax is refundable beginning April 2017 and forward
E-588 Business Claim for Refund “- instructions”
E-588A Incentive Claim for Refund for Aviation Gasoline and Jet Fuel for Motorsports
E-588C Utility Company Claim for Refund
  • Wake County Transit Tax is refundable beginning April 2017 and forward
E-588E Claim for Refund of Combined General Rate of Tax (Utility, Liquor, Gas, and Other)
E-588SC Claim for Refund for Certain Cancelled Service Contracts - instructions
NC-19 Claim for Refund of Taxes
(Only for Scrap Tire Disposal Tax and Dry-Cleaning Solvent Tax)
NC-14 Notice of Contingent Event or Request to Extend Statute of Limitations
   
Tax Rates & Charts
Gen 562 County and Transit Sales and Use Tax Rates For Cities and Towns
E-502H 6.75% Sales and Use Tax Chart
E-502J 7% Sales and Use Tax Chart
E-502N 7.25% Sales and Use Tax Chart
E-502K 7.5% Sales and Use Tax Chart
E-502R 2% Food Sales and Use Tax Chart
   
Affidavits
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-589CI Affidavit of Capital Improvement
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 Certain Purchases From the Additional 0.50% Transit Sales and Use Tax
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-589I Affidavit to Exempt from Sales and Use Tax Certain Purchases of Tangible Personal Property by Contractors to Fulfill a Qualifying Contract with an Agricultural Exemption Certificate Number Holder
E-589J Affidavit to Exempt from Sales and Use Tax Certain Qualifying Purchases or Charges On or After March 1, 2016
E-589K Affidavit for a Purchase or Transaction for Certain Lump-Sum or Unit-Price Contracts (March 1, 2016 - December 31, 2016)
   
Miscellaneous Forms
NC-AC Business Address Correction
NC-BN Out-of-Business Notification