Privilege License Tax
Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies. For additional information, refer to this important notice issued by the Department.
NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Note: We do not currently offer a means to file, pay, or renew your privilege license electronically.
General Information
- Administrative Code
- Timely Mailing of Returns, Documents, or Payments - August 24, 2018
- When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016
- Privilege License Tax Bulletin
Statutes
- Attorneys-at-law and Other Professionals Repealed effective July 1, 2024
- Installment Paper Dealers
- Loan Agencies or Brokers, including Pawnbrokers and Check Cashers
- Banks Repealed effective July 1, 2016
- Publishers of Newsprint Publications Repealed effective October 22, 2015
Notices
- Notice on Repeal State Privilege Tax on Professionals - Effective July 1, 2024
- Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 1, 2021
- Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
- Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
- Information on the Privilege Tax Imposed Upon Banks - Effective July 1, 2016
- Information on the Privilege Tax Imposed Upon Publishers of Newsprint Publications - Effective October 22, 2015
- Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014
Directives
| TA-16-1 | When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday | April 12, 2016 |
| CD 99-2 | New Tax on Pawnbrokers and Check-Cashing Businesses | September 15, 1999 |
Technical Advice Memoranda
| CTAM 97-7 | Interpretation of Secrecy Provision/ Providing Information to Government Agencies | March 12, 1997 |
| CTAM 97-6 | Gross Receipts Tax on Boxing Matches/Clarification of Existing Policy | March 4, 1997 |