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. The system is easy to use, convenient, and secure. 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.
Enter your 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,payment information, or both, and to deliver tax documents and tax information to all registered taxpayers that use the online filing and payment system. You must have an email address to use the online filing and payment system.
Enter your sales and use tax account ID or your Streamlined Sales Tax ID number.
If you registered directly with the Department, you should enter your sales and use tax account ID number. Your 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. You can find your sales and use tax account ID number on your registration certificate or coupon booklet. You may also find 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.
If you registered through the Streamlined Sales Tax Registration System, you may enter your Streamlined Sales Tax (SST) ID number or sales and use tax account ID number. Your SST ID number is a 9-character ID number beginning with "S" followed by eight numbers. You may find 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 you need additional assistance finding your sales and use tax account ID or SST ID number, call toll-free at 1-877-308-9103.
Verify that the information displayed on the screen is correct. You should verify that your sales and use tax account ID or SST ID number, your legal/business name, and any trade names displayed are correct. If the account information displayed is correct, select NEXT to continue.
If you entered an incorrect sales and use tax account ID or SST ID number, enter the correct number and select RE-SUBMIT.
If your legal/business name or trade name has changed, complete Form NC-AC, Business Address Correction. You may complete the form online. The Department will update your account information. If your sales and use tax account ID or SST ID number is correct and you complete Form NC-AC, you may select NEXT to continue even though your legal/business name or trade name has changed.
EDI is the electronic exchange of business documents from one computer to another computer in a data format that is machine-readable and follows a national standard.
In order to file an EDI formatted sales and use return, you must first complete and submit Form NC-592, Electronic Data Interchange (EDI) Registration Sales and Use Tax. If you have questions about registering to file 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 EFT 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. After you select option 2 from the main menu, select option 1, and then option 1 again.
You must select one of the following options by selecting the appropriate circle on the screen.
Only North Carolina State Agencies can use the Core Banking System (CB$). A State Agency must
first register for the Core Banking System
by contacting the State Treasurer's Core Banking Help Desk to select to pay by this option.
To upload your sales and use tax return by EDI, 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.
If you receive this screen, the system discovered an error in the EDI file that you uploaded. Select EDIT to view the return and schedules, if applicable, and correct the error. You must correct the error before you will be able to file the EDI return and complete your transaction.
If you receive this screen, you have successfully uploaded an EDI file and the system has 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 through bank draft. If your return shows zero tax due, select CONFIRM to review and submit your return. If you chose to pay by EFT ACH Debit or ACH Credit, you must make your payment through the EFT system.
Select the period ending date to which your 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. You cannot file returns or payments for periods prior to October 1, 2002 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.
Note for Prior Period Returns: If you are filing a return for a tax period ending prior to October 1, 2011, due to annual revisions of the Sales and Use tax form, the line numbers shown on your form may not match those shown below. Further, if you are filing a return for a tax period ending prior to January 1, 2024, tax rates, tax maximums, and exemptions may be different from those shown in these instructions. If you have questions, please contact the Department of Revenue toll-free at 1-877-308-9103.
Line 1 - NC Gross Receipts: Enter the total amount of gross receipts from your business operations that are sourced to North Carolina. Do not include any sales and use taxes collected. You are not required to include gross receipts from real property contracts.
Line 2 - Sales for Resale: Enter the total amount of sales of items sold for resale, sublease, or subrent. Do not include this amount on Line 3 or later lines.
Line 3 - Receipts Exempt from State Tax: Enter the total amount of sales and gross receipts exempt from State sales and use tax. Do not include sales entered on Line 2. Examples of sales exempt from sales and use tax include:
Purchases for Use Column - Lines 4 through 7:
On Lines 4-7 of the "Purchases for Use" column, you should enter the total purchase price of taxable items you purchased inside or outside of North Carolina 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 items you purchased for resale. Enter the amount on the appropriate line as follows:
Line 4 - Enter the amount from your taxable purchases of items not subject to another rate of State tax.
Line 5 - Enter the amount from your taxable purchases of boats. The maximum taxable purchase price of each boat, including all accessories attached at the time it was delivered to you, is $50,000.
Line 6 - Enter the amount from your taxable purchases of modular homes. The taxable amount is fifty percent (50%) of the purchase price of each modular home, including all accessories attached when delivered to you.
Line 7 - Enter the amount from your taxable purchases of manufactured homes. The taxable amount is fifty percent (50%) of the purchase price of each manufactured home, including all accessories attached when delivered to you.
Purchases for Use Column - Lines 8 through 10: On Lines 8-10 of the "Purchases for Use" column, you should enter the total purchase price of taxable items you purchased inside or outside North Carolina for storage, use, or consumption in North Carolina from vendors on which the appropriate county rate of tax was not collected by the vendors. Do not include purchases of an aircraft, a manufactured home, a modular home, or a qualified jet engine. Enter the amount on the appropriate line as follows:
Line 8 - Enter the amount of your purchases of food products exempt from State tax, but subject to the local 2% rate of food tax. Do not include these purchases on lines 9, 10, or 11.
Line 9 - Enter the amount of your purchases for storage, use, or consumption in a county imposing a 2% local rate of tax. Counties imposing a 2% local rate of tax are all counties other than those listed for line 10.
Line 10 - Enter the amount of your purchases for storage, use, or consumption in a county imposing a 2.25% local rate of tax. The counties imposing a 2.25% local rate of tax are: Alexander, Alleghany, 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.
Purchases for Use Column Line 11 - Enter the total amount of your purchases that were purchased for storage, use, or consumption in a county imposing a 0.5% transit tax and on which the county transit rate of tax was not collected by the vendors. Durham, Mecklenburg, Orange, and Wake currently impose a 0.5% transit rate of tax. Generally, purchases included on Line 11 should also be included on Lines 9 or 10.
Receipts Column - Lines 4 through 7: On Lines 4-7 of the "Receipts" column, you should enter the total amount of your taxable receipts, rentals, and sales, excluding the amount of tax collected. Enter the amount on the appropriate line as follows:
Line 4 - Enter the amount of your taxable receipts, rentals, and sales not subject to another rate of State tax.
Line 5 - Enter the amount of your taxable receipts, rentals, and sales of boats. The maximum taxable sales price of a single boat, including all accessories attached at the time it was delivered to the purchaser, is $50,000.
Line 6 - Enter the amount of your taxable receipts, rentals, and sales of modular homes. The taxable amount is fifty percent (50%) of the sales price of each modular home, including all accessories attached when delivered to the purchaser.
Line 7 - Enter the amount of your taxable receipts, rentals, and sales of manufactured homes. The taxable amount is fifty percent (50%) of the sales price of each manufactured home, including all accessories attached when delivered to the purchaser.
Receipts Column - Lines 8 through 10: On Lines 8-10 of the "Receipts" column, enter the total amount of your taxable receipts, rentals, and sales subject to county tax, excluding the amount of tax collected. Do not include receipts from the sale of an aircraft, a manufactured home, a modular home, or a qualified jet engine. Enter the amount of receipts on the appropriate line as follows:
Line 8 - Enter the total amount of your taxable receipts, rentals, and sales of food products exempt from State tax, but subject to the local 2% rate of food tax. Do not include these receipts, rentals, and sales on Lines 9, 10, or 11.
Line 9 - Enter the total amount of your taxable receipts, rentals, and sales sourced to a county imposing a 2% local rate of tax. Counties imposing a 2% local rate of tax are all counties other than those listed below for line 10.
Line 10 - Enter the total amount of your taxable receipts, rentals, and sales sourced to a county imposing a 2.25% local rate of tax. The counties imposing a 2.25% local rate of tax are: Alexander, Alleghany, 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.
Receipts Column - Line 11: Enter the total amount of your taxable receipts, rentals, and sales entered on Lines 9 and 10 that are sourced to the any of the following counties: Durham, Mecklenburg, Orange and Wake.
Line 12 - 0.25% Transit County Rate: Do not use this line. No county has levied this rate of tax. If this changes, the Department will publish a notification.
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: If you collected more tax than was due from a customer on a sale, enter the total amount of your excess collections. 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 you file a return after the due date, multiply the tax amount shown on Line 15 by 5% (.05) for each month, or part of a month, that the return is filed late. The maximum penalty is 25% of the total tax.
If you do not pay the tax when due, multiply the tax amount shown on Line 15 by 5% (.05).
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 you do not pay the tax when due, compute interest on the tax amount shown on Line 15. The interest rate is currently 8% per year or .667% per month through June 30, 2024. The interest rate for the period January 1, 2023 through December 31, 2023 was 7% per year or .583% per month. The interest rate for the period July 1, 2019 through December 31, 2022 was 5% per year or .417% per month. Check the current and past interest rates at ncdor.gov/taxes-forms/interest-rate.
Line 18 - Less Prepayment for This Period: (This line is for use by taxpayers liable for at least $20,000 of 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: This line is for taxpayers who are consistently liable for at least $20,000 of tax per 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 are allowed a credit for sales and use tax previously paid, enter the amount of tax credit claimed and enter a brief explanation in the space provided. 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, instead of taking a credit on your sales and use tax return. You are required to pay any tax shown due on the return.
If you claim a credit, you must complete and submit Form E-RA. If you fail to submit Form E-RA, your credit will be disallowed and you will receive an assessment. On the form, enter your legal name, sales and use account ID or SST ID, and the period for which you are claiming the credit, attach supporting documentation to the form, and mail to:
North Carolina Department of Revenue
Attn: Central Examination Division/Sales and Use
PO Box 1661
Raleigh, NC 27602-1661
Note: Include your sales and use tax account ID or SST ID number and the period on any required supporting documentation that is accompanying Form E-RA.
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. Pay this amount.
Form E-536, Schedule of County Sales and Use Taxes (Required for Online Filing)
A retailer or facilitator 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 items for the retailer or facilitator's purpose and do not alter the application of use tax imposed on the purchaser. 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:
(a) When a purchaser receives an item at a business location of the seller, the sale is sourced to that business location.
(b) When a purchaser or purchaser's donee receives an item at a location specified by the purchaser and the location is not a business location of the seller, the sale is sourced to the location where the purchaser or the purchaser's donee receives the item.
(c) When (a) and (b) of this section do not apply, the sale is sourced 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.
(d) When (a), (b), and (c) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith.
(e) When (a), (b), (c), and (d) of this section do not apply, including the circumstance in which the seller is without sufficient information to apply the rules, the location will be determined based on the following:
The following are exceptions to the general sourcing rules:
You must complete and file Form E-536 if you collect and remit tax for either:
As of October 1, 2022, the local sales and use tax rates are as follows:
| Local Rate | Transit Rate | Combined Transit and Local Rate | County |
| 2.00% | - | 2.00% | All counties not listed in this chart. |
| 2.25% | - | 2.25% | Alexander, Alleghany, Anson, Ashe, Bertie, Buncombe, Cabarrus, Catawba, Chatham, Cherokee, Clay, Cumberland, Davidson, Duplin, Edgecombe, Forsyth, Gaston, Graham, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Madison, Martin, Montgomery, Moore, New Hanover, Onslow, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes |
| 2.00% | .50% | 2.50% | Mecklenburg and Wake |
| 2.25% | .50 | 2.75% | Durham and Orange |
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 Tax Bulletins.
Payment with Report Worksheet (instruction only applies if you selected "Submit single payment only")
If your 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 a collection notice for the remaining tax due plus any applicable penalties and interest.
If your 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(instruction only applies if you selected "Submit dual payment (Current Tax Period and Prepayment)")
Your completion of this worksheet does not replace the filing of Form E-500, Sales and Use Tax Return. You must file a return 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 a copy of your 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 a collection notice 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.
You may pay by one of the following methods:
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.
What information do I need to make a credit or debit card payment?
You will need all of the following:
Is there a fee?
There is a convenience fee for choosing to pay by credit or debit card. The fee $2.00 for every $100.00 increment of your tax payment.
Examples 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 or 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 a credit or debit card transaction?
If you make a payment by credit or 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 information?
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 or debit
card?
If the Department determines you made an overpayment, a refund will
be issued to you. The convenience fee will not be refunded.
Is my information secure?
Security 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 4:30 pm EST at 1-877-308-9103, Option 1.
What is a payment by 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 information?
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?
You will need all of the following:
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. Payments received beyond the due
date are subject to penalty and interest. However, if you initiate a sales and use tax payment on the
due date of the return and the payment settles on the next available settlement date, you will
not owe penalty and interest for late payment due to the payment settling on the next available settlement date.
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 later. The NC Department of Revenue will receive the online payment 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 secure?
Security 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 4:30 pm EST, at 1-877-308-9103, Option 1.
The review screen allows you to review all the information you have entered to make sure that it is accurate and complete. If you need to make any changes, use the buttons at the bottom of the page to return to the appropriate screen 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.
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. You will also receive an email, or emails, acknowledging the submission and listing the confirmation number(s). You should 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, you must complete and submit Form E-RA. Form E-RA. If you fail to submit Form E-RA, your credit will be disallowed and you will receive an assessment. On the form, enter your legal name, sales and use account ID or SST ID, and the period for which you are claiming the credit, attach supporting documentation to the form, and mail to:
North Carolina Department of Revenue
Attn: Central Examination Division/Sales and Use
PO Box 1661
Raleigh, NC 27602-1661
Note: Include your sales and use tax account ID or SST ID number and the period on any required supporting documentation that is accompanying Form E-RA.
Guidance for Changes of Ownership or a Discontinuance of Business Operations
If the ownership of your business changes, the new owner must submit a new registration application to obtain a new sales and use tax account number.
If you discontinue business operations or sell your business, complete Form NC-BN, Out-of-Business Notification. To prevent issues filing your last Form E-500, Sales and Use Tax Return, complete Form NC-BN after filing your last Form E-500.
Last modified on: 12/08/23 04:43:32 PM .
