For more information about collecting and remitting sales tax in North Carolina, check out North Carolina Sales Tax Resources.
1. Who needs a sales tax permit in North Carolina?
North Carolina’s law say that you must register to collect sales tax if you have any of the following in the state:
- An office or place of business
- Employees, independent contractors, agents, or other representatives
- “Any place of distribution, sales or sample room, warehouse or storage place, or other place of business” that you maintain, use or occupy either directly or indirectly, temporarily or permanently
You can click here to read exactly what the North Carolina Department of Revenue (North Carolina’s taxing authority) has to say about what constitutes sales tax nexus in North Carolina.
2. How do you register for a sales tax permit in North Carolina?
Electronically: Create and account with North Carolina business services and register here. (Read the instructions then scroll down to “Register Online.”
By mail: Submit form to NC-BR to N. C. Department of Revenue, Post Office Box 25000, Raleigh, N. C. 27640.
3. What information do you need to register for a sales tax permit inNorth Carolina?
- Your Social Security Number (SSN) or Federal Employer Identification Number (FEIN), and North Carolina Secretary of State Number (SOS), if applicable
- Your business name, address, phone number
- Partner or Responsible Person, if applicable (name, title, SSN, address)
- Details about your business (begin date, type of business, etc.)
You can see the North Carolina Department of Revenue’s business registration checklist for more info.
4. How much does it cost to apply for a sales tax permit in North Carolina?
It is free to apply for a sales tax permit in North Carolina. Other business registration fees may apply. Contact each state’s individual department of revenue for more about registering your business.
5. How long does it take to receive your North Carolina sales tax permit?
If you file online you will receive your sales tax license ID instantly and a confirmation will be mailed to you within 5 business days. If you file by mail you should receive your sales tax ID within 10 business days.
6. Do you have to renew your North Carolina sales tax permit?
You are not required to renew your North Carolina sales tax permit but you should notify the Department of Revenue via form NC-AC if you move.