The N.C. Department of Revenue (NCDOR) will begin administering the new Transportation Commerce Tax later this year. The tax will apply to ride services provided by taxis and transportation network companies beginning on July 1, 2025. The tax was passed in Session Law 2023-134.
Additional details about the tax include:
- Taxpayers (taxis or transportation network companies) will collect the tax from their customers beginning on July 1, 2025.
- Taxpayers must file Transportation Commerce Tax returns and pay the taxes directly to the NCDOR.
- Taxpayers must register with the NCDOR prior to July 1, 2025. They can find registration information at ncdor.gov
- The tax rates are 1.5 percent of the gross receipts for exclusive-ride service and 1.0 percent of the gross receipts for shared-ride service.
The NCDOR’s website, ncdor.gov, provides registration information, frequently asked questions, and other information about the new tax.
Reporters: Please note that a representative from the NCDOR can be made available for an interview on this topic upon request.
The NCDOR funds public services benefiting the people of North Carolina. The NCDOR administers the tax laws and collects the taxes due in an impartial, consistent, secure, and efficient manner.