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North Carolina: Basis of Sales and Use Tax Reporting

  • May 12, 2015 | Gail Cole

 North Carolina: specific filing rules apply.

In general, the following North Carolina retailers must report gross receipts on an accrual basis (reported for the reporting period in which the sale is made) for sales and use tax reporting purposes:

  • Retailers who sell or derive gross receipts from a service contract.
  • Retailers who derive gross receipts from a prepaid meal plan.
  • Retailers who sell electricity, piped natural gas, or telecommunications services.

North Carolina Department of Revenue.


Since May 29, 2014, North Carolina retailers who sell admissions to entertainment activities have been required to file and remit based on the time the admission charges are received, “notwithstanding the admissions charges may be for the right to attend an entertainment activity for a future date.” Additional information.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.