E-500, Sales and Use Tax Return


The online filing and payment system allows you to electronically file Form E-500, Sales and Use Tax Return, and accompanying schedule Form E-536, Schedule of County Sales and Use Taxes.  Using this system allows us to process your return and/or payment more accurately and efficiently.  We strongly encourage you to use the online filing and payment system.  The Department does not mail the paper sales and use coupon booklets to users of the online filing and payment system.

General Information and Instructions

Contact Information

Enter your complete name (first and last name), email address, and telephone number, including area code, in the appropriate fields.  We will use the email address to acknowledge receipt of your return and/or payment and to deliver tax documents and tax information to all registered taxpayers that use the online filing and payment system.  If you do not have an email address, you will not be able to use the online filing and payment system.

Sales and Use Tax Account ID or SST ID Number Login

The sales and use tax account ID number is the 9-digit number issued to you by the Department of Revenue at the time of registration. Refer to your registration certificate or coupon booklet for your valid sales and use tax account ID number. You may also access your sales and use tax account ID number by entering your complete business name in the Department of Revenue's Sales and Use Taxpayer Database.

The Streamlined Sales Tax (SST) ID number is a 9-character ID number beginning with "S" followed by eight numbers, issued by the Streamlined Sales Tax Governing Board to taxpayers who registered through the Streamlined Sales Tax Registration System. You may access your SST ID number by entering your complete business name in the Department of Revenue's Sales and Use Taxpayer Database.

Do not enter your Social Security Number or Federal Identification Number on this screen.  You will be asked for your Social Security Number or Federal Identification Number on a later screen.  If further assistance is needed, call toll-free at 1-877-308-9103.

Sales and Use Tax Account ID or SST ID Number Verification

Verify that you entered the correct sales and use tax account ID or SST ID number and that your legal/business name and/or trade names are correct.  If the account information displayed is correct, select NEXT to continue.

If you entered an invalid sales and use tax account ID or SST ID number, enter the correct number and select RE-SUBMIT.  If your legal/business name and/or trade name has changed, complete Form NC-AC, Business Address Correction.  Mail the completed form to the Department so that we can make the necessary corrections.  

Electronic Data Interchange (EDI) Registration

In order to file an EDI formatted return, you must first complete and submit Form NC-592, Electronic Data Interchange (EDI) Registration Sales and Use Tax.  For questions concerning uploading an EDI formatted return, please contact the E-File and Development Unit Monday through Friday between the hours of 8:00 am and 5:00 pm EST toll free at 1-877-308-9103.  After you select option 2 from the main menu, select option 1 and then option 2.

If you have chosen to enroll in the Electronic Funds Transfer (EFT) ACH Debit payment option, you will receive a separate password to use when making those payments which is in addition to filing your EDI return.  If you need assistance with Electronic Funds Transfer, please contact the EFT Unit at 1-877-308-9103 Option 2, Option 1, and Option 1 again.

Filing and Payment Options

EDI File Upload

To upload your sales and use tax return, enter the filename and location in the space provided and select SUBMIT to continue.

If you received an error message stating that a "fatal error was found," the EDI file you entered cannot be uploaded at this time due to the problem shown.  You may correct the error and attempt to upload the file at a later time or you may enter another filename.  For additional assistance, contact the E-File and Development Unit Monday through Friday between the hours of 8:00 am and 5:00 pm EST toll free at 1-877-308-9103.  After you select option 2 from the main menu, select option 1 and then option 2.

Error found in EDI File

We have discovered an error in the EDI file that was uploaded.   Select EDIT to view the return and schedules, if applicable, and correct the error.  The error must be corrected before you will be allowed to complete your transaction.

EDI File Uploaded Successfully

You have successfully uploaded an EDI file and we have not detected any errors.  If you would like to view or make changes to the return and schedules, if applicable, select EDIT.  If your return shows a balance of tax due, select PAY to enter your payment information.  If your return shows zero tax due, select CONFIRM to review and submit your return.

Period Ending and Identification Number

Select the period ending date to which the return or payment should be applied.  If you are a monthly with prepayment taxpayer and you are filing a return, enter the period ending date for the current tax period.  If you are a monthly with prepayment taxpayer and you are making dual payments only, enter the period ending date to which the current tax due should be applied.  The system will automatically assign the period ending date for your prepayment.  Returns or payments for periods prior to October 1, 2002 cannot be transmitted through the online filing and payment system.  

Enter either your 9-digit Social Security Number (Sole Proprietor) or 9-digit Federal Identification Number (Corporation, Partnership, and LLC) that corresponds with the Sales Tax Account ID or SST ID Number you entered previously.

How to Prepare the Return (For periods beginning on or after 10/1/20)

Note: Due to annual revisions of the Sales and Use tax form, the line numbers shown on your form may not match those shown below if you are filing a return for a tax period ending prior to October 1, 2011.

Line 1 - NC Gross Receipts:  Enter the total amount of gross receipts from your business operations in North Carolina and that are sourced to North Carolina. Do not include any taxes collected in the amount entered on Line 1. You are not required to include gross receipts from real property contracts.

Line 2 - Sales for Resale:  Enter the total amount of sales of tangible personal property, services or certain digital property sold for resale, sublease, or subrent. Do not include this amount on Line 3 or elsewhere on the return.

Line 3 - Receipts Exempt from State Tax:  Enter the total amount of sales and gross receipts exempt from State tax. Examples of sales exempt from sales and use tax in N.C. Gen. Stat. §§ 105-164.13 and 105.164.13E include but are not limited to:

Lines 4 through 7 - State Tax Calculation:  For the appropriate line, enter under the column "Purchases for Use" the total purchase price of taxable tangible personal property, services or digital property purchased inside or outside the State for storage, use, or consumption in North Carolina from vendors on which the State rate of tax was not collected by the vendors.  Do not include tangible personal property, services or digital property purchased for resale and included in the amount entered on Line 2.

For the appropriate line, enter under the column "Receipts" the total amount of taxable receipts, rentals, and sales subject to the State rate of tax, excluding the tax collected.

Line 4 - General State Rate:  The State levies a 4.75% general rate of tax on the sales price of taxable tangible personal property, certain services, or digital property sold at retail and not subject to a reduced rate of tax.

Items subject to the 4.75% general State rate are subject to the applicable local and transit rates of sales and use tax except for the following: a manufactured home, a modular home, an aircraft and a qualified jet engine. See instructions for Lines 9 through 12 for more information on the applicable local and transit rates of tax.

Line 5 - 3% State Rate:  The 3% State rate of tax with a maximum tax of $1,500 applies to the sales price of each boat sold at retail, including all accessories attached to the boat when it is delivered to the purchaser.  

Line 6 - Modular Homes:  Fifty percent (50%) of the sales price of each modular home, including all accessories attached when delivered to purchaser, sold at retail is subject to the 4.75% general State rate of tax only (not subject to the local and transit rates of sales and use tax).  

Line 7 - Mfg. Homes:  Fifty percent (50%) of the sales price of each manufactured home, including all accessories attached when delivered to purchaser, sold at retail is subject to the 4.75% general State rate of tax only (not subject to the local and transit rates of sales and use tax).

Line 8 - 2% Food Rate:  A 2% local rate of tax applies to the sales price of food products that are exempt from State tax.  

Line 9 - 2% County Rate:  Items subject to the general rate (Line 4) are also subject to the local rate of sales and use tax except for the following : a manufactured home, a modular home, an aircraft, and a qualified jet engine.  The local sales and use tax rate in all counties if the item is sourced to or purchased for storage, use, or consumption is 2% (except Alexander, Anson, Ashe, Bertie, Buncombe, Cabarrus, Catawba, Chatham, Cherokee, Clay, Cumberland, Davidson, Duplin, Durham, Edgecombe, Forsyth, Gaston, Graham, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Madison, Martin, Montgomery, Moore, New Hanover, Onslow, Orange, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes). The 0.5% Transit County sales and use tax due on an item sourced to or purchased for storage, use, or consumption in Mecklenburg or Wake Counties is reported on Line 11. 

Under the column "Purchases for Use," enter the total purchase price of any taxable tangible personal property, services or digital property purchased for storage, use, or consumption in the county on which the 2% county tax is due and was not paid. This amount should generally include the amount entered in the column "Purchases for Use" on Line 4 except a manufactured home, a modular home, an aircraft, and a qualified jet engine.

Under the column "Receipts," enter the total amount of taxable receipts, rentals, and sales subject to the 2% rate of county tax excluding the amount of tax collected. This amount should include those items in the column "Receipts" on Line 4 except for a manufactured home, a modular home, an aircraft, and a qualified jet engine.  

Line 10 - 2.25% County Rate: Items subject to the general rate (Line 4) are also subject to the local rate of sales and use tax except for the following: a manufactured home, a modular home, an aircraft, and a qualified jet engine.  The local sales and use rate in the following counties is 2.25% if the item is sourced to or purchased for storage, use, or consumption in one of these counties: Alexander, Anson, Ashe, Bertie, Buncombe, Cabarrus, Catawba, Chatham, Cherokee, Clay, Cumberland, Davidson, Duplin, Durham, Edgecombe, Forsyth, Gaston, Graham, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Madison, Martin, Montgomery, Moore, New Hanover, Onslow, Orange, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes if the item is sourced to or for storage, use, or consumption in one of these counties. The 0.50% Transit County sales and use tax due on an item sourced to or for storage, use, or consumption in Durham or Orange counties is reported on Line 11.

Under the column "Purchases for Use," enter the total purchase price of any taxable tangible personal property, services or digital property purchased for storage, use, or consumption in the county on which the 2.25% county tax is due and was not paid.  This amount should generally include the amount in the column "Purchases for Use" on Line 4 except for a manufactured home, a modular home, an aircraft, and a qualified jet engine.

Under the column "Receipts," enter the total amount of taxable receipts, rentals, and sales subject to the 2.25% rate of county tax excluding the amount of tax collected.  This amount should include those items in the column "Receipts" on Line 4 except for a manufactured home, a modular home, an aircraft, and a qualified jet engine.  

Line 11 - 0.50% Transit County Rate:  Items subject to the general rate (Line 4) are also subject to the 0.5% Transit County sales and use tax rate if the item is sourced to or purchased for storage, use, or consumption in Durham, Mecklenburg, Orange, or Wake Counties. Two other counties are authorized to levy the 0.5% Transit local rate but have not levied the tax as of October 1, 2020.

Under the column "Purchases for Use," enter the total purchase price of any taxable tangible personal property, services or digital property purchased for storage, use, or consumption in Durham, Mecklenburg, Orange, or Wake Counties on which the 0.5% Transit County sales and use tax is due and was not paid. This amount generally should include the amount entered in the column "Purchases for Use" on Line 4 that applies to Durham, Mecklenburg, Orange, or Wake Counties and on Line 9 or 10 as applicable.

Under the column "Receipts," enter the amount of total taxable receipts, rentals, and sales subject to the 0.5% Transit County sales and use tax rate excluding the amount of tax collected.

Line 12 - 0.25% Transit County Rate:  As of October 1, 2020, no county has levied a 0.25% Transit County Tax. The Department will publish notification if a county levies such. Therefore, no amount should be entered on Line 12 unless the Department publishes notification that a county levies such tax. In the event a county levies the 0.25% County sales and use tax, Line 12 should be completed in like manner as Line 11.

Line 13 - Total State and County Tax:  The total State and county tax has been automatically calculated by adding Lines 4 through 12.

Line 14 - Excess Collections:  Enter any tax collected in excess of the total amount of tax computed to be due on taxable receipts, rentals, and sales.  See N.C. Gen. Stat. § 105-164.11 for more information.

Line 15 - Total Tax:  The total tax amount has been automatically calculated by adding Lines 13 and 14.

Line 16 - Penalty:  Penalties are not automatically calculated.  The Department will determine applicable penalties, if any, after the return is submitted.  However, to avoid additional penalties, you may calculate the penalties manually and enter the amount on Line 16.

If a return is filed after the due date, add the Failure to File Return penalty of 5% per month of the tax amount shown on Line 15 for each month, or fraction thereof, that the return is filed late. The maximum failure to file return penalty is 25% of the Total Tax amount shown on Line 15.  

If the tax was not paid when due, add the Failure to Pay Tax When Due penalty of 10% of the Total Tax amount shown on Line 15.

Line 17 - Interest - State and County:  Interest is not automatically calculated.  The Department will determine applicable interest, if any, after the return is submitted.  However, to avoid additional interest you may calculate the interest manually and enter the amount on Line 17.

If a return is filed after the due date and tax is due, compute interest on the Total Tax amount on Line 15 from the date the taxes were due until paid. The Secretary of Revenue establishes the interest rate on a semiannual basis. The interest rate is currently 5% per year or .417% per month through December 31, 2020. Check the current interest rate here.

Line 18 - Less Prepayment for This Period:  (This line is for use by taxpayers remitting $20,000 or more in tax per month who have made a prior prepayment for this period.) Enter the total amount of any electronic payment made for this period prior to filing this return.

Line 19 - Prepayment for Next Period:  Taxpayers who are consistently liable for at least $20,000 a month in State and local sales and use taxes must make a monthly prepayment of the next month's tax liability.  The prepayment is due when the monthly return is due.  The prepayment must equal at least 65% of any of the following:

Line 20 - Less any Credit:  If you claim a credit for sales and use tax previously paid, enter the amount of tax credit claimed. If you are requesting a refund of an overpayment of tax, you are encouraged to file Form E-588, Business Claim for Refund State, County, and Transit Sales and Use Taxes, in lieu of taking a credit on a sales and use tax return; You are required to pay any tax shown due on the return.

To prevent the automatic disallowance of a credit claimed and subsequent issuance of an assessment, enter the explanation for the credit in the space provided, attach supporting documentation to Form E-RA and mail to:

North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-0001

Note: Include your sales and use tax account ID or SST ID number and the period for which you are claiming the credit on your correspondence.

Line 21 - Total Due:   The total due has been automatically calculated by adding Lines 15, 16, 17, and 19, and subtracting any prepayment on Line 18 and any credit amount on Line 20 and pay this amount.


Form E-536, Schedule of County Sales and Use Taxes (Required for Online Filing)

A retailer or facilitator, as applicable, that is required to collect county tax should do so based on the sourcing provisions provided under N.C. Gen. Stat. § 105-164.4B.

The following general principles apply in determining where to source the sale of most products for the retailer's purpose and do not alter the application of the tax imposed under G.S. 105-164.6, for use tax. These principles should be used to determine the applicable local and transit rates of tax due on a retail sale. Except as otherwise provided, a service is sourced where the purchaser can potentially first make use of the service. These principles apply regardless of the nature of the product, except as otherwise provided:

The following sourcing principles apply to advertising and promotional direct mail:
  1. To the location where the direct mail is delivered if it is purchased pursuant to a direct pay permit issued under N.C. Gen. Stat. § 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under N.C. Gen. Stat. § 105-164.27A(a1).
  2. To the location where the direct mail is delivered if the purchaser provides the seller with information to show the jurisdictions to which the direct mail is to be delivered.
  3. To the location from which the direct mail was shipped if subdivision (1) or (2) of this subsection does not apply.
The following sourcing principles apply to other direct mail:
  1. To the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith.
  2. To the jurisdictions where the direct mail is delivered if it is purchased pursuant to a direct pay permit issued under N.C. Gen. Stat. § 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under N.C. Gen. Stat. § 105-164.27A(a1).

A florist wire sale is sourced to the business location of the florist that takes an order for the sale.

Periodic rental payments are leased in accordance with N.C. Gen. Stat.  § 105-164.4B(b).

Certain digital property is sourced to the county where the purchaser takes possession of the property or makes first use of the property, whichever comes first.

An admission charge to an entertainment activity is sourced to the location where admission to the entertainment activity may be gained by a person.  When the location where admission may be gained is not known at the time of the receipt of the gross receipts for an admission charge, the sourcing principles in N.C. Gen. Stat.  § 105-164.4B(a) apply.

The sale of a "service contract" at retail by the retailer or on behalf of a retailer by another person to a purchaser at a location in this State is the location where the sale of the "service contract" is sourced provided the purchaser can potentially first make use of the service at the location.  If the purchaser of the "service contract" cannot potentially make first use at the location where the "service contract" is sold, the sale is sourced in accordance with N.C. Gen. Stat. § 105-164.4B(3), (4) or (5) based on the hierarchy and available address.

Prepaid meal plans are sourced to the location where the food or prepared food is available to be consumed by the person.

The rental of an accommodation is sourced to the location of the accommodation.

The gross receipts derived from the renewal of a service contract for prewritten software is generally sourced in accordance with the principles in N.C. Gen. Stat.  § 105-164.4B(a). However, sourcing the renewal to an address where the purchaser received the underlying prewritten software does not constitute bad faith provided the retailer has not received information from the purchaser that indicates a change in the location of the underlying software.

If you are required to collect or remit county tax for a county that your business is not located in or for more than one county, you must complete Form E-536, Schedule of County Sales and Use Taxes.

The local sales and use tax rate in all counties is either 2% or 2.25%. As of October 1, 2020, the local rate of sales and use tax is 2.25% in the following counties: Alexander, Anson, Ashe, Birtie, Buncombe, Cabarrus, Catawba, Chatham, Cherokee, Clay, Cumberland, Davidson, Duplin, Durham, Edgecombe, Forsyth, Gaston, Graham, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Madison, Martin, Montgomery, Moore, New Hanover, Onslow, Orange, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes. The Department will notify taxpayers if any additional counties levy an additional 0.25% tax.

As of October 1, 2020, the additional 0.50% Transit County sales and use tax rate applied to the following counties: Durham, Mecklenburg, Orange, and Wake Counties. The Department will notify taxpayers if any additional counties levy the 0.50% Transit County tax.

Enter the amount of tax at the applicable rate(s) to be reported for each applicable county.  The sum of the tax for all county entries should equal the corresponding rate of tax as shown on Lines 8, 9, 10, and 11 on your sales and use tax return.  The 2% Food tax should be entered at the bottom of the page.

For additional information, review the Sales and Use Technical Bulletins.


Payment with Report Worksheet

If Form E-500 shows a balance of tax due for the current period, enter the amount you would like to pay for the current tax period in the field labeled "Current Tax Payment Amount." If you choose to pay less than the amount shown due on the return, the Department will mail you an assessment for the remaining tax due plus any applicable penalties and interest.

If Form E-500 shows a prepayment for the next period, enter the amount you would like to pay for the prepayment in the field labeled "Prepayment Amount."  If your return shows an overpayment of tax for the current period, the overpayment amount has been deducted from the prepayment amount shown on the return to determine a net prepayment for the next period.

To make changes to Form E-500 or the reporting period dates, select BACK.

Dual Payment Worksheet

The completion of this worksheet does not replace the filing of Form E-500, Sales and Use Tax Return. A return must be filed by the due date or a delinquent notice for failure to file will be issued by the Department.

In order to accurately complete the worksheet, have your paper Form E-500 available.   Enter the information from Line 15 - Total Tax, Line 18 - Less Prepayment for This Period, Line 20 - Less any Credit and Line 19 - Prepayment for Next Period from your Form E-500 onto the Dual Payment Worksheet.

The worksheet will populate "Total Current Tax Due" and "Payment Amount for Current Tax Due." The "Payment Amount for Current Tax Due" may be altered. If you choose to pay less than the amount shown due, the Department will mail you an assessment for the remaining tax due plus any applicable penalties and interest.

The worksheet will populate "Less Current Period Overpayment," "Net Amount for Prepayment for Net Period" and "Payment Amount for Prepayment."   If there is an overpayment of tax for the current period, the overpayment amount will be deducted from the prepayment amount shown on the return to determine a net prepayment for the next period.

Payment Choices

If you are a monthly with prepayment taxpayer making a payment for the current tax period as well as a prepayment for the next period, you must make both payments using the same payment method.  You can submit both payments in one submission, but the payments will be completed as separate payment amounts and you will receive separate confirmation numbers.

Credit/Debit Card

What information do I need to make a credit/debit card payment?

Is there a fee?
There is a convenience fee for choosing to remit by credit/debit card.  The fee is calculated as $2.00 for every $100.00 increment of your tax payment.
Example of fee calculation:

$2.00 for payment amounts of $.01 to $100.00
$4.00 for payment amounts of $100.01 to $200.00
$6.00 for payment amounts of $200.01 to $300.00

How do I submit my payment?
You will be prompted through a series of screens that will require you to complete a return or payment application and furnish credit/debit card account information.  You will be provided a confirmation page that you should print and save for your records that will contain a confirmation number.  If you are a monthly with prepayment taxpayer and you make a payment for both the current tax period and a prepayment for the next period, you will be provided two confirmation numbers, one for each payment.

What if I change my mind after I have completed the credit/debit card transaction?
If you make a payment by credit/debit card and later decide to reverse the transaction, you may be subject to penalties, interest or other fees imposed by the Department of Revenue for nonpayment or late payment of tax.

How will I know the Department has received my payment?
You will receive an email from the Department within two business days from submission of your payment information.  The email will contain the same confirmation number that is displayed on the confirmation page that you print for your records.  This email will also contain a Document Locator Number.  You should retain the email for your records and you should provide these numbers if you contact the Department for assistance with your payment.

When will my payment be effective?
All transactions submitted prior to 5:00 pm EST will be effective the following banking day.

What if I make an overpayment of my tax liability using my credit/debit card?
If the Department determines an overpayment has been made, a refund check will be mailed to you.  The convenience fee will not be refunded.

Is my information safe?
Safety measures are in place to protect your information.  No one can read your tax information while it is being electronically filed.  The web site and your data are secured with SSL (Secure Socket Layer) and 128-bit encryption.

Who can I contact for assistance concerning my electronic payment?
For additional assistance, contact the Customer Service Team Monday through Friday between the hours of 8:00 am and 5:00 pm EST at 1-877-308-9103, Option 1.


Bank Draft

How do I authorize a bank draft?
You authorize the Department of Revenue to draft the bank account for the payment amount specified on the web form by providing your bank account information.

Is there a fee?
No.

How do I submit my payment?
You will be prompted through a series of screens that will require you to complete a return or payment application and furnish bank account information. You will be provided a confirmation page that you should print and save for your records that will contain a confirmation number.  If you are a monthly with prepayment taxpayer and you make a payment for both the current tax period and a prepayment for the next period, you will be provided two confirmation numbers, one for each payment.

How will I know the Department has received my payment?
You will receive an email from the Department within two business days from submission of your payment information.  The email will contain the same confirmation number that is displayed on the confirmation page that you print for your records.  This email will also contain a Document Locator Number.  You should retain the email for your records and you should provide these numbers if you contact the Department for assistance with your payment.

What information do I need to authorize a bank draft?

This example of a check can help you find your bank account number and bank routing number.

Tip! Do not use a deposit slip to find your bank numbers.  It may not have the information you need.

Contact your financial institution if you need help locating your bank routing number or account number.

When will my payment be effective?
Your payment will be effective on the date you select it to be drafted from your bank account.  This draft date or settlement date must be a valid banking date that does not include weekends or bank holidays.  You will need to submit your payment information one banking day prior to the due date in order for the Department to receive the payment timely.  Payments received beyond the due date are subject to penalty and interest.

When completing the bank draft payment screen, you will be provided with the earliest possible settlement date.  This date is figured on a 5:00 pm EST cut off.  In other words, if you submit your bank draft payment after 5:00 pm EST, the earliest date your payment would settle would be two business days in the future.

How far in advance can I provide you with my payment information?
You can request that your payment information be "warehoused" for up to 60 days. This means you can prepare your online payment early but have your bank account drafted at a later date.  The online payment will be received by the NC Department of Revenue once your payment is drafted from your account.

What if I change my mind after I have completed the bank draft transaction?
If you make a payment by bank draft and later decide to reverse the transaction, you will need to contact your bank to cancel the transaction.  However, you may be subject to penalties, interest or other fees imposed by the Department of Revenue for nonpayment or late payment of tax.

What happens if my bank does not process the bank draft?
In the event the financial institution is unable to process the transaction, you will be responsible for the tax payment and for the applicable penalties and interest.  If the financial institution returns the item, the Department of Revenue will notify you of the returned item.

Will I be penalized if the item is returned?
If the item is returned for insufficient funds or unable to locate account, you will be subject to a "Penalty for Bad Electronic Funds Transfer" equal to 10% of the amount of the tax payment ranging from a minimum of $1.00 to a maximum of $1,000.00.

Is my information safe?
Safety measures are in place to protect your information.  No one can read your tax information while it is being electronically filed.  The web site and your data are secured with SSL (Secure Socket Layer) and 128-bit encryption.

Who can I contact for assistance concerning my electronic payment?
For additional assistance, contact the Customer Service Team Monday through Friday between the hours of 8:00 am and 5:00 pm EST, at 1-877-308-9103, Option 1.


Review

The review screen allows you to review all the information you have entered to ensure that it is accurate and complete.  If you wish to make any changes, use the buttons at the bottom of the page to return to the appropriate screen(s) to make your corrections.   When you have determined that the information displayed is correct and you have read the affirmation statements, you must select SUBMIT to complete your transaction and transmit the information to the Department of Revenue.  Once submitted, the information cannot be changed through the online filing and payment system.

Confirmation

The confirmation screen displays all the information that has been transmitted to the Department of Revenue.  You should print a copy of this page for your records.  If you submitted Form E-536, use the button at the bottom of the page to view and print this form.  The confirmation number(s) displayed will also be included in the email acknowledgement(s) you will receive.  Please retain all information for your records.

If you submitted a payment for both the current tax period and a prepayment for the next tax period and your prepayment did not go through, you will need to submit your prepayment again.  You must start over and select the Submit Single Payment filing option to make a payment for next month's tax liability only.

Reminder: If you claimed a credit on line 20 of Form E-500, attach supporting documentation to Form E-RA and mail to:

North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-0001

Be sure to include your sales and use tax account ID or SST ID number and the period for which you are claiming the credit on your correspondence.


Who can I contact for assistance concerning my electronic payment?
For additional assistance, contact the Customer Service Team Monday through Friday between the hours of 8:00 am and 5:00 pm EST, at 1-877-308-9103, Option 1.

 

Last modified on: 03/18/21 07:53:22 AM .