Prepare to Register Your Business
The information below will help you register your business for the following account types listed on Form NC-BR: Withholding, Sales and Use (excluding tax on Spirituous Liquor, Aviation Gasoline and Jet Fuel, and Piped Natural Gas), and Motor Vehicle Lease and Subscription Tax. For all other tax types, refer to Register a Business for more information.
Getting Started
As you prepare to register your business to obtain your account ID number(s), you will need to gather information about the following:
- Business Ownership
- Business Contact Information
- Business Partner or Responsible Person Information
- Withholding Tax Information
- Sales and Use Tax Information
Use the information below to ensure you have what you need from each section to successfully complete your registration.
The type of business you own generally determines the identification numbers you need to submit your business registration application. Refer to the chart below for guidance.
| Business Type | Social Security Number | NC Secretary of State Identification Number | Federal Employer Identification Number (FEIN) |
|---|---|---|---|
| Proprietorship | Required | Generally Required (see note below) | |
| Corporation | Generally Required (see note below) | Required | |
| Limited Liability Company (LLC) | Required | ||
| Partnership | Required | ||
| Limited Liability Partnership (LLP) | Required | ||
| Fiduciary | Required |
Note: FEIN is required if you are registering for wage withholding tax. The IRS requires most businesses, including proprietorships, that employ workers to have a FEIN. For more information, refer to the Internal Revenue Service website. The NC Secretary of State Identification Number is required if the corporation is registered with the NC Secretary of State's Office.
For more information about these identification numbers, refer to the following:
- Social Security Administration for information about social security numbers
- NC Secretary of State for information about Secretary of State identification numbers
- Internal Revenue Service for information about FEIN
You will need the following business contact information:
- Legal Business Name or Owner’s Name
- Trade Name (Doing Business As), if any
- Daytime Business Telephone
- Business location (Physical address for all locations in North Carolina)
- Mailing address
If applicable, you will need to provide the following information about your business partner or responsible person:
- Name
- Title
- Social Security Number (SSN)
- Home address including city, state, and zip code
To apply for withholding tax, you will need to provide the following:
- Date when wages will first be paid
- Estimated monthly withholding
- Months employees will be paid, if seasonal
For more information, refer to Withholding Tax or review these Frequently Asked Questions.
To apply for sales and use tax, you will need to provide the following:
- Date when sales or purchases will begin
- Whether sales will be retail, wholesale, or both
- Description of business
- Knowledge of the types of items and services that will be sold by the business
- Estimate of monthly sales tax
- Type of accounting method that will be used whether cash or accrual
- Months sales will be made, if seasonal
Note: In addition to items subject to the general state and applicable local and transit rates of sales and use tax, you must complete a paper registration form if your business will report and remit tax on any of the following:
- Gross receipts derived from sales of electricity
- Gross receipts derived from sales of piped natural gas
- Gross receipts derived from providing telecommunications and ancillary services or video programming
- Motor vehicle lease receipts
- Scrap tire disposal
- White goods (appliances) disposal
- 911 service charge for prepaid wireless telecommunications services
For more information, refer to Sales and Use Tax or review these Frequently Asked Questions.