Filing Frequency and Due Dates

The Secretary of Revenue assigns a filing frequency for taxpayers filing sales and use tax returns, dry-cleaning solvent tax returns, and motor vehicle lease and subscription tax returns. The filing frequencies and requirements are as follows:

Monthly Filing

Taxpayers assigned a monthly filing frequency must file on or before the 20th day of each month for all taxes due for the preceding calendar month. The taxes due must be remitted with the monthly return. The Secretary assigns this filing frequency to taxpayers whose total tax liability is consistently less than $20,000.00 per month and at least $100.00 per month.

Quarterly Filing

Taxpayers assigned a quarterly filing frequency must file on or before the last day of January, April, July, and October for the preceding three-month period. The taxes due must be remitted with the quarterly return. The Secretary assigns this filing frequency to taxpayers whose total tax liability is consistently less than $100.00.

Monthly Filing with Prepayment
(For businesses filing Forms E-500 or E-500E)

Taxpayers assigned a monthly filing with prepayment filing frequency must file on or before 20th day of each month for the preceding calendar month. The taxes due must be remitted with the monthly return. In addition, these taxpayers must make a prepayment of the next month's liabilities when filing the monthly return. A taxpayer required to make a prepayment must submit all payments online. The Secretary assigns this filing frequency to taxpayers whose total tax liability is consistently at least $20,000.00 a month.

The prepayment must equal at least 65% of any of the following:

  • the amount of tax due for the current month,
  • the amount of tax due for the same month in the preceding year, or
  • the average monthly amount of tax due in the preceding calendar year.

Taxpayers that file Form E-500, Sales and Use Tax Return and have a monthly with prepayment filing status are required to file their return online. See additional information including available payment methods.

Taxpayers that file Form E-500E, Combined General Rate Sales and Use Tax Return, and have a monthly with prepayment filing status should file paper returns. These taxpayers must submit the required prepayments by electronic funds transfer using either the ACH Debit method or ACH credit method or through the e-Business Center.

Filing Requirements for Use Tax

  • A business must report use tax on the applicable form. Generally, a business will report and remit use tax on Form E-500, Sales and Use Tax Return, or through the Department's online filing and payment system.
  • An individual required to file Form D-400, North Carolina Individual Income Tax Return, must report the use tax liability on non-business purchases of taxable items, other than a boat, an aircraft, and food subject to the reduced rate of tax, on the individual's income tax return.
  • An individual not required to file Form D-400, North Carolina Individual Income Tax Return, must report the use tax liability on taxable purchases other than a boat or an aircraft, on Form E-554, Consumer Use Tax Return.
  • Any individual who purchases food subject to the reduced rate of tax must report the 2% tax on Form E-554, Consumer Use Tax Return.
  • An individual who purchases a boat or an aircraft must report the tax on Form E-555, Boat and Aircraft Use Tax Return.

Due Dates that Fall on a Saturday, Sunday, or Legal Holiday