NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
This document serves as notice that effective March 1, 2016, one hundred percent (100%) of the sales price of or the gross receipts derived from tire recapping or retreading sales or services sold at retail on or after March 1, 2016 are subject to the general 4.75% State, applicable local, and applicable transit rates of sales and use tax.