eFile and Pay Your Sales and Use Tax

Electronically file and pay your current or prior sales and use tax return (E-500) using our online filing and payment system.  

Note: If your sales and use tax filing frequency changed effective October 1, 2024, you may see an incorrect period for your September return online.  If you have questions, see the Frequently Asked Questions

File/Pay Sales and Use Tax (E-500)

Tutorial Videos

This tutorial video provides step by step instructions for filing and paying the sales and use tax returns E-500 & E-536 online for tax due in one county.

April 16, 2021

Online File & Pay - Sales & Use Tax Due in One County in NC Tutorial Video

This tutorial video provides step by step instructions for filing and paying the sales and use tax returns E-500 & E-536 online for tax due in multiple counties.

February 1, 2021

Online File & Pay - Sales & Use Tax Due in Multiple Counties in NC Tutorial Video