The NCDOR is committed to helping taxpayers comply with tax laws in order to fund public services benefiting the people of North Carolina.
Actived: Thursday Sep 24, 2020
NCDOR: Sales & Use Directive SD-02-1
For example, if a retailer issues a 15% off coupon and a customer purchases a dress with a price of $105.00 and uses the coupon, the dress is exempt from tax. The price of the dress after the 15% reduction is less than $100.00, which is the per item clothing price limit for an exemption.
NCDOR: Payment Options
Please include the taxpayer's name, social security number, the type of tax, and the applicable tax year/period with the payment.; Taxpayers may pay in person at their local service center. If a taxpayer cannot pay their taxes by the due date, they should still file the return(s) on time.
NCDOR: Frequently Asked Questions about Garnishments
Coupons must be fully completed and returned with each payment. A set of Garnishment Payment Coupons is enclosed with the Instructions for Employers. You may print additional Garnishment Payment Coupons. Payments and remittance coupons should be addressed as follows: Garnishment and Payment Processing Unit NC Department of Revenue PO Box 27431
Several electronic services are available for your convenience to file and/or pay through the NCDOR website Each offers distinct customer service features and supports selected tax types- review the information below, then choose the option that is right for you. Online payments can be made by bank draft, Visa, or MasterCard.
NCDOR: Office Locations
The Department of Revenue is headquartered in the State Government Complex in downtown Raleigh. Due to the COVID-19 pandemic, service centers are open to taxpayers by appointment only. Main Office Street Address: 501 North Wilmington Street Raleigh, NC 27604 Mailing Address for most tax returns, letters and other correspondence: North Carolina Department of Revenue Post Office Box 25000
NCDOR: Sales and Use Tax Frequently Asked Questions
A retailer who is registered as a seasonal filer is not required to file a return for an off-season reporting period in which the retailer did not engage in business. Return to top of page. Filing Sales and Use Tax Returns How can I file sales and use tax returns? You may file online or by mailing in the tax returns.