North Carolina Sales Tax License Registration

Aug 22, 2025

If your business is operating in North Carolina, you may need to register for sales tax with the state. Sales tax registration is required for businesses that sell tangible personal property or certain services in the state, and it is important to ensure compliance with state tax laws.

How to get a North Carolina Sales Tax License

There are 2 sales tax setup tasks you may need to complete in North Carolina to get your sales tax licence. You can follow the guide below to help you get registered directly with the North Carolina agencies or use Mosey to do it.

Use Mosey to register for sales tax in North Carolina.

North Carolina Sales Tax Refund Determination for Corporation

501(c)(3) nonprofits must submit a request to the North Carolina Department of Revenue to determine their eligibility to receive refunds on sales and use tax paid on purchases of items solely used to carry out the nonprofit's purpose. Organizations must also provide copies of their: (1) FEIN, (2) IRS Determination Letter, (3) National Taxonomy of Exempt Entities (NTEE) Code, and (4) If unincorporated, the organization's ByLaws, Constitution, or other organizational documents. Note: An approved nonprofit organization is eligible to request refunds semi-annually. 501(c)(3) nonprofits may purchase tangible personal property for resale without paying sales and use tax by providing the vendor(s) with a properly completed Streamlined Sales and Use Tax Certificate of Exemption (Form E-595E).

  1. Request a Sales Tax Refund Determination

    Mail your written request for determination of eligibility to receive a refund on qualified purchases and the required supporting documents to the North Carolina Department of Revenue.

North Carolina Sales and Use Tax Setup for Corporation, LLP, LLC

In general, if you sell tangible personal property and taxable services in North Carolina, you are "engaged in business" in the state as a "seller" and must register with the North Carolina Department of Revenue to collect and pay sales tax. If you are a seller with a physical presence in North Carolina, you have physical nexus for sales tax purposes. If you have made at least 200 transactions or $100,000 in gross sales sourced to North Carolina in the previous or current calendar year, you have economic nexus for sales tax purposes. If your products are exclusively sold through a marketplace facilitator (e.g. Amazon or Etsy) that's "engaged in business" in North Carolina, you do not have economical nexus and are generally not required to register to collect sales tax, your marketplace facilitator is responsible for sales tax. Note: SaaS is not considered a taxable service in North Carolina. In general, nonprofits are required to collect and remit sales and use taxes on any retail sales. A qualified 501(c)(3) organization approved by the Department of Revenue may seek semiannual refunds of the sales and use tax that it paid on purchases of items that are used to carry out their nonprofit work.

  1. Apply for Certificate of Registration

    Use the Online Business Registration tool to apply for a Certificate of Registration (i.e. sales tax account number) with the North Carolina Department of Revenue. Your sales tax account number is typically issued immediately, otherwise, you will get a tracking ID for your registration, and your account number will be mailed to you in up to four weeks. Note: You can also apply for Income Tax Withholding at the same time.

North Carolina Sales Tax Filing Requirements & Deadlines

There are 2 sales tax filing requirements & deadlines you may need to complete in North Carolina. You can follow the guide below or use Mosey to do it.

North Carolina Sales and Use Tax Filing for LLC, Corporation, LLP

If you are registered to collect sales tax, the North Carolina Department of Revenue (NCDOR) will assign you a filing frequency for sales tax returns based on your sales tax liability. You must file a return even if no sales tax was collected in a reporting period. If your sales tax liability is consistently less than $100 per month, your filing frequency is quarterly; Your return and payment are due on the last day of the month after the reporting period. If your sales tax liability is consistently more than $100 but less than $20,000 per month, your filing frequency is monthly; Your return and payment are due on 20th day of the month after the reporting period. If your sales tax liability is at least $20,000 a month, you are a "monthly with prepayment" filer; You must include a prepayment for the next month’s tax liability with your monthly filing.

  1. File Sales and Use Tax Return (Form E-500) Online

    File and pay Sales and Use Tax Return (Form E-500) online using the DOR's eServices web form or eBusiness Center systems.

North Carolina's Sales Tax Registration & Reporting Agencies

Review your compliance risks, free.

More from the blog

Learn how to keep your business compliant in all 50 states across payroll, HR, Secretary of State, and tax.

What Is Payroll? A Guide for Small Business Payroll

Payroll isn’t just about doling out paychecks. It’s a complex system involving numerous elements, such as calculating employee hours, tax withholdings, and various other deductions. Then, there’s the matter of making sure those funds actually make it into your employee’s bank account. If payroll sounds overwhelming, read on as we break it down in this guide. What Is Payroll? Payroll is a crucial process every small business needs to master. It’s not just handing out paychecks to employees but rather involves a series of steps that ensure everyone gets paid accurately and on time while also fulfilling tax and other legal obligations.

Kaitlin Edwards | Nov 9, 2023

Managing Remote Teams: 21 Best Practices and Tips in 2024

Remote work is everywhere after the pandemic, and it’s not slowing down — but leading a team that’s miles apart comes with its own challenges. How do you make sure everyone is on the same page when they’re in different time zones? How do you build trust when you can’t chat by the coffee machine? And how do you keep everyone motivated and accountable when you’re not all working under the same roof?

Gabrielle Sinacola | Sep 1, 2024

West Virginia Business Entity License Renewal: Due Date, Expirations, and Fees

Most states have licensing requirements for businesses. Running a business in West Virginia requires owners to maintain an active and up-to-date business entity license. It’s vital to understand the process for renewing this license to avoid interruptions in your ability to operate and potential legal issues regarding your standing. Here’s what business owners need to know about West Virginia business entity license renewal, including due dates, fees, penalties, and how Mosey can help manage state compliance.

Gabrielle Sinacola | Sep 7, 2024

Ready to get started?

Schedule a free consultation to see how Mosey transforms business compliance.