North Carolina Sales Tax Guide

A step-by-step guide to understanding North Carolina sales tax rules.

Overview

Sales and use tax management for North Carolina businesses can be complicated. If you're just getting started and have questions, our guide to North Carolina sales tax can help you establish a foundation by covering such topics as registration, tax collection, filing, and remittance.

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Table of Contents

1
An Overview of North Carolina Sales Tax

Understanding where, when, and how to collect North Carolina sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting North Carolina internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
North Carolina Sales Tax Nexus

Understanding whether you need to collect, file, and remit North Carolina sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in North Carolina such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect North Carolina Sales Tax

You'll want to get started establishing North Carolina sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in North Carolina.

4
Collecting Sales Tax in North Carolina

After you've registered your business with the North Carolina Division of Taxation, you're ready to begin collecting sales tax. We'll review topics such as North Carolina sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing North Carolina Sales Tax Returns

Now that you're business is registered with the North Carolina Division of Taxation and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
North Carolina Sales Tax Filing Due Dates

Every business that registers to collect North Carolina sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the North Carolina Division of Taxation.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned North Carolina sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on North Carolina Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in North Carolina. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.