North Carolina: Sales Tax Handbook

How to get a North Carolina Sales and Use Tax Account ID

In North Carolina, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in North Carolina for the first time, you will need to determine your business' permit requirements. The good news is that you can get a North Carolina Sales and Use Tax Account ID and be ready to do business instantly after you submit your application. This guide will help you learn how!

Who needs a North Carolina Sales and Use Tax Account ID?

According to North Carolina law, you must colect sales tax if your business entity has any of the following within 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

Businesses with a taxable presence within North Carolina are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in North Carolina.

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How to get a North Carolina Sales and Use Tax Account ID:

You can use the NC Department of Revenue's Online Business Registration web portal to apply for and receive your sales tax permit. Visit the link provided, scroll all the way to the bottom, and click the "Register Online" button.

If you have any questions or issues acquiring your sales tax, reach out to the NC Electronic Services Help Line toll-free at 1-877-308-9103. .

You need the following information to apply for a North Carolina Sales and Use Tax Account ID:

EIN or SSN and North Carolina Secretary of State Number (SOS) if applicable.
Business name; address; phone number,
Partner or Responsible Person's Personal Information,
Business details (begin date; type of business; etc.)

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North Carolina Sales and Use Tax Account ID Application Fee, Turnaround Time, and Renewal Info

You will need to pay an application fee when you apply for a North Carolina Sales and Use Tax Account ID, and you will receive your permit instantly after filing your application.

Application Fee: FREE

Turnaround Time: Instantly

Permit Renewals: No Renewals Needed

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Apply For Your North Carolina Sales and Use Tax Account ID Now:

Get Your North Carolina Sales and Use Tax Account ID Online

You can easily acquire your North Carolina Sales and Use Tax Account ID online using the Electronic Services website. If you have quetions about the online permit application process, you can contact the Department of Revenue via the sales tax permit hotline (877) 252-3052 or by checking the permit info website .

Apply Online Now with Electronic Services

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Offline North Carolina Sales and Use Tax Account ID Application Form

While generally slower than applying online, you can apply for a North Carolina Sales and Use Tax Account ID for your business offline using Form NC-BR, the "Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax". Form NC-BR can be downloaded from the Department of Revenue here .

Mail Completed Form NC-BR To:

N. C. Department of Revenue
Post Office Box 25000
Raleigh, N. C. 27640

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What's Next? Now that you know how to apply for your North Carolina Sales and Use Tax Account ID, learn how to collect and remit the North Carolina sales tax.

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