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 the 2006 General Assembly amended G.S. 105-164.16, effective October 1, 2007, to provide that a taxpayer who is consistently liable for at least $10,000.00 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 on the date a monthly return is due. Therefore, beginning with the return for the month of October 2007, a taxpayer currently paying on a semimonthly basis will be required to include a prepayment for the next period when filing the monthly return and remitting the tax due.