Every retail or wholesale merchant in the business of selling, renting or leasing taxable tangible personal property in North Carolina is required to obtain a Certificate of Registration, unless specifically exempt by statute. Also, some service-oriented businesses, such as dry cleaning, hotels or similar businesses in the state must obtain a Certificate of Registration.  Once registered, you will receive information from the Department of Revenue on sales and use tax reporting and remittance requirements.

For clarification of the sales and use tax law as it applies to your business or to obtain a Certificate of Registration (Application Form NC-BR), contact:

North Carolina Department of Revenue
Sales and Use Tax Division
P.O. Box 25000
Raleigh, NC 27634-0001
Toll-free: (877) 252-3052

State income tax must be withheld from employee wages and remitted to the NC Department of Revenue.  Every employer must file for a withholding tax number.

You may apply online (online Form NC-BR) or contact:

North Carolina Department of Revenue
Sales and Use Tax Division
P.O. Box 25000
Raleigh, NC 27634-0001
Toll-free: (877) 252-3052

The state privilege license tax is applicable to certain professions in North Carolina and should be applied for before business commences. 

The privilege license is not a certification that the holder is qualified to perform a specific business or profession. It is a tax for the privilege of doing business in the state. BLNC counselors can inform you about any privilege licenses that may apply to you and your business.  You can download the Privilege License application or contact:

North Carolina Department of Revenue
Tax Payer Assistance
P.O. Box 25000
Raleigh, NC 27634-0001
Toll-free: (877) 308-9103

The unemployment insurance program in North Carolina is designed to provide temporary econmic benerits to eligilbe workers.  To determine the extent of your obligation, contact your local Job Service Center or:

Employment Security Commission
700 Wade Ave.
Raleigh, NC 27605
(919) 707-1170

A franchise tax is imposed on corporations for the privilege of doing business in this state. This tax is due annually as long as the corporation remains incorporated, domesticated, or continues to do business in North Carolina. Questions concerning franchise and income tax obligations should be directed to:

North Carolina Department of Revenue
Corporate Income and Franchise Tax Division
P.O Box 25000
Raleigh, NC 27634-0001
Toll-free: (877) 252-3052

As a business owner, you are responsible for listing your business personal property with the County Tax Assessor's Office.  You must also provide the assessor with information concerning any real property improvements such as the addition of a new structure.

The IRS requires that every employer who pays wages to one or more employees file an application for an employer identification number. 

To register with the IRS you can file online or download the form.  

Internal Revenue Service Center
Attn: EIN Operation
Holtsville, NY 11742
Toll-free: (800) 829-4933
Fax: (631) 447-8960