The NCDOR shall take no action to assess any tax due for a filing period beginning on or after March 1, 2016, and ending before January 1, 2018, if one or more specific conditions apply and the retailer did not receive specific written advice from the Secretary of Revenue for the transactions at issue for the laws in effect for the applicable periods.
In addition, there are temporary changes to dyed diesel enforcement. Review this Important Notice for more information.
Beginning September 1, 2026 you may begin ordering your 2027 license and decals. Licenses and decals are valid for one calendar year ONLY. Find more information and order your license and decals.
The Department will not impose a penalty when dyed diesel fuel is sold or used from bulk storage for highway use associated with farming and agricultural purposes. Review for guidance.
Mecklenburg County levied an additional 1% local sales and use tax. Click here to read the notice or review the frequently asked questions regarding the new tax.
NCDOR issues guidance on how recent legislative changes may affect your 2025 NC income tax return. Review the guidance.