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 N.C. Gen. Stat. § 105-164.4(a)(4a) provides the tax rate of three percent (3%) applies to the gross receipts derived from sales of electricity, other than electricity subject to tax under another subdivision of N.C. Gen. Stat. § 105-164.4(a). A person who sells electricity is considered a retailer for sales and use tax purposes. Published June 20, 2012.