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Check this page often for current topics of interest and electronic services offered by the Department of Revenue. For the most recent additions to our web site, visit our Site Additions page.

Personal Taxes (Individual Income, Estate, Partnership, Estates and Trusts)
Sales and Use Tax
Withholding Tax
Corporate Tax (Franchise, Income, Excise, and Insurance)
Motor Fuels Tax
General Information About Forms, Filing Returns, and Paying Tax
empty Tax Debtors List



Personal Taxes (Individual Income, Estate, Partnership, Estates and Trusts)

  empty Frequently Asked Questions Regarding the Deduction for Net Business Income
  empty Tuition and Fees Deduction
  empty Adjustment for Section 179 Expense Deduction
  empty Adjustment for Bonus Depreciation
  empty Underpayment of Estimated Tax Interest Relief to Farmers and Fishermen
  empty

2012 General Tax Law Changes Publication

  empty Deduction for Net Business Income
  empty Tax Credit for Children with Disabilities Who Require Special Education
  empty State Adopts IRS Code Through Jan. 1, 2011, with Exceptions
  empty Update on State Tax Treatment of 5-Year Carryback of 2008 and 2009 Net Operating Losses
  empty Getting Started With Your State Income Taxes
  empty Bonus Depreciation Addition
  Pay Current Year Individual Income Tax Online
  William S. Lee Act Credit Reports

Sales and Use Tax

  empty 911 Service Charge for Prepaid Wireless Telecommunications Service
  empty Additional 0.25% Edgecombe and Greene Counties Local Sales and Use Tax (2-13)
  empty Additional 0.50% Transit Durham and Orange Counties Local Sales and Use Tax (2-13)
  empty FAQs for Nurserymen, Greenhouse Operators and Landscapers (12-12)
  empty Manager of LLC Personally and Individually Liable for Taxes, Penalty and Interest Due
  empty

2012 General Tax Law Changes Publication

  """" Certificate of Compliance - October 1, 2012
  """" Taxability Matrix (10-12) - effective October 1, 2012
  """" No Fee in NC to Apply for a Certificate of Registration
  """" Sludges Excluded From Municipal Solid Waste (9-12)
  """" Form E-585, Nonprofit and Governmental Entity Claim for Refund Example
  """" Sales and Use Tax Law Changes- Form E-505 (9-12)
  """" Sales and Use Tax Info for Vendors at the Democratic National Convention
  """" Important Notice: State Sales and Use Tax - Electricity (6-20-12)
  """" Important Notice: Tax on Accommodations (12-10) Revised 6-14-12
  """" Important Notice: Additional 0.25% Buncombe, Durham, Montgomery and Orange Counties Local Sales and Use Tax (2-12)
  """" Private Letter Rulings Form NC-PLR
  """" Private Letter Rulings and Letters of General Applicability (1-12)
  """" Sourcing of Digital Property and Computer Software Delivered Electronically (11-11)
  """" General Dynamics Armament and Technical Products, Inc. (“GDATP”) v. N.C. Department of Revenue (“Department” or “Respondent”)
  """" Additional 0.25% Halifax County Local Sales and Use Tax (10-11)
  """" Additional State Sales and Use Tax Rate Decrease Issues (6-30-11)
  """" Combined General Rate Decrease Effective July 1, 2011 (6-22-11)
  """" Important Notice: State Sales and Use Tax Rate Decrease Effective July 1, 2011
(6-16-11)
  """" Important Notice: State Sales and Use Tax Rate Scheduled to Decrease July 1, 2011
  """" Sales Tax Boundary Database Including Changes Effective April 1, 2011
  """" Additional 0.25% Local Sales and Use Tax Effective January 1, 2011 (10-10)
  """" 2010-2011 Sales and Use Tax Coupon Booklets (10-10)
  """" Sales and Use Tax Law Changes- Form E-505 (9-10)
  """" Important Notice: Additional 0.25% Local Sales and Use Tax Effective October 1, 2010 (8-10)
  """" Important Notice: Monthly with Prepayment Filers Required to File Electronically (3-10)
  """" Important Notice: Computer Software (2-10)
  """" Important Notice: Certain Digital Property Subject to Sales and Use Tax (12-09)
  """" Important Notice: State and Local Sales and Use Tax Rate Change Issues (10-09)
  """" Important Notice: State and Local Rates for Construction Contracts (10-09)
  """" Important Notice: Form E-536, Schedule of County Sales and Use Taxes (09-09)
  """" Important Notice: Simultaneous Change In State and Local Rates (09-09)
  """" Important Reminder: Monthly with Prepayment Filers (09-09)
  """" Sales Tax Law Changes- Form E-505 (8-09)
  """" Important Notice: Additional 1% State Sales and Use Tax Rate Increase Issues (9-09)
  """" Important Notice: Sales and Use Tax Rate Change (8-09)
  """" Important Notice: Increase In “Combined General Rate” of Tax (8-09) Revised August 19, 2009
  """"

Increase in State Sales and Use Tax Rate Effective September 1, 2009 (8-09)

  """" Important Notice: Sales of Baked Goods by Artisan Bakeries (11-08)
  """" Electronically Register for an Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax Account Number
  """" Important Notice: New Sales Tax Holiday for Energy Star Qualified Products (9-08)
  """" Sales Tax Law Changes – Form E-505 (8-08)

Withholding Tax

  empty

2012 General Tax Law Changes Publication

  Electronically Register for an Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax Account Number
  Department of Revenue Revises Publication NC-30, Income Tax Witholding Tables and Instructions for Employers

Corporate Tax (Franchise, Income, Excise, and Insurance)

  empty Adjustment for Section 179 Expense Deduction
  empty Adjustment for Bonus Depreciation
  empty

2012 General Tax Law Changes Publication

  empty NEL Guidance
  empty Update To Corporate Directive
  empty Private Letter Rulings and Letters of General Applicability
  empty Important Notice Regarding Procedure for a Corporate Taxpayer to Initiate a Review by the Department of Revenue to Determine if Intercompany Transactions Will Be Adjusted or if the Corporation Will Be Required to File a Combined Income Tax Return (10-11)
  empty Important Notice Regarding the Change in Effective Dates of the Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return (10-11)
  empty Important Notice Regarding the Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return
  empty Important Notice: Franchise Tax Law Change Regarding Treatment of Accumulated Amortization
  empty State Adopts IRS Code Through Jan. 1, 2011, with Exceptions
  empty Important Notice on Franchise Tax Law Changes
  empty Limited Liability Companies (LLCs) Electing to be Taxed as S Corporations Subject to Franchise Tax
  empty Bonus Depreciation Addition
  empty Important Notice Regarding Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers
  William S. Lee Act Credit Reports
  Bonus Depreciation Deduction for Pass-through Entities

Motor Fuels Tax

  empty

2012 General Tax Law Changes Publication

  Notice to Terminal Operators, Suppliers, and Transporters
  Important Information for Motor Carriers
  File Your IFTA Returns or Order Credentials Online
  Motor Fuels 2005 EDI Implementation Guide and Trading Partner Agreement

General Information About Forms, Filing Returns, and Paying Tax

  empty

2012 General Tax Law Changes Publication

  empty Offer In Compromise Change Helps Taxpayers
  empty New ACH Debit Batch Payment System Available Aug. 26
  empty DOR's Durham Service Center Moves To New Site On Westgate Drive
  empty Electronically Register for an Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax Account Number
  empty Raleigh Service Center Relocation
  empty Correction to Form D-422A, Annualized Income Installment Worksheet
  empty Subscribe to the IRS’s e-News for Small Businesses
  empty Power of Attorney Instructions (6-07)
  empty Frequently Asked Questions about Powers of Attorney (6-07)
  empty Collections - Past Due Taxes
  Department of Revenue Grants Tax Relief to Taxpayers Affected by Recent Hurricanes
  State Tax Relief for U.S. Troops Serving in a Combat Zone
  Taxpayer Alert Concerning Tax Forms Generated Using Unapproved Software or Unauthorized Websites
  Pay Current Year Individual Income Tax Online
  File Your Sales and Use Tax Return and Pay Your Tax Online
  File Your Withholding Tax Return and Pay Your Tax Online