Who Should Register and File for Sales and Use Tax?
Every person engaged in the business
of selling tangible personal property at retail, selling certain digital property at retail, renting or leasing
taxable tangible personal property in this State, operating a
laundry, dry cleaning plant or similar business, or operating
a hotel, motel or similar business in this State must register
with the Department and obtain a Certificate of Registration.
Form NC-BR, Business Registration Application, must be completed to
obtain a Certificate of Registration and a sales and use tax number.
A merchant must file a sales and use tax return
for each reporting period showing gross sales, receipts, purchases, and the
sum of all exempt sales or receipts which are not included in the computation
of tax due.
Every business that buys taxable tangible personal
property, taxable services or certain digital property from out-of-state vendors for storage, use, or consumption in this
State is required to obtain a Users or Consumers Use Tax Registration except:
(a) A business registered for payment of sales tax.
(b) A business that has paid its vendors all taxes due on
its purchases.
Returns for periods in which there are no sales
or purchases should reflect 0.00 on the "Total Due" line.
Are individuals who don't operate a business required to
file a sales and use tax return if they make purchases without paying sales tax?
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An individual who is not engaged in the business of selling tangible personal property, services or certain digital property at retail and who purchases for a non-business purpose tangible personal property, service or certain digital property that is subject to use tax must report and remit the tax due. An individual who is required to file a North Carolina
Individual Income Tax Return must include the tax on his income tax
return. An individual who is not required to file a North Carolina Individual
Income Tax Return must report and remit the tax due on Form E-554, Consumer Use
Tax Return. The return is due annually by April 15 of the following
year. |
See the Sales and Use Tax Frequently Asked Questions for additional information.
Last modified on:
09/30/10 04:42:55 PM.
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