 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
|
  |
| North Carolina Tax Summary |
 |
 
he North Carolina Department of Revenue provides a wide range of services to help taxpayers file taxes and find accurate information faster and easier than ever before.
Taxpayers can choose from a variety of methods to determine what they need by visiting the department’s
website at www.dornc.com or by using its toll free number at 877.252.3052.
The department’s wide range of electronic services – from filing taxes online to
registering new businesses to checking refund status through its website – offer
flexibility while providing a safe, secure way to exchange information.
Every year, more and more North Carolinians file their income tax returns electronically.
Electronic filing provides automatic, computerized calculations that make it virtually error proof. But the fast turnaround time is the biggest benefit. By filing electronically and choosing the direct deposit option, taxpayers can receive their refunds much faster than by filing traditional paper returns.
Checking the status of a refund is possible electronically by using the ‘Where’s My Refund’ button on the department’s website. North Carolina residents can also pay their taxes, file for extensions and make estimated tax payments online. Many electronic business transactions are available as well.
And for those who need one-on-one assistance, the department operates fully staffed service centers in Asheville, Charlotte, Durham, Elizabeth City, Fayetteville, Greensboro, Greenville, Hickory, Raleigh, Rocky Mount, Wilmington and Winston-Salem.
|
 |
 |
|
|
 |
 |
 |
 |
 |
 |
 |
|
|
The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because state law does not adjust the standard deduction and personal exemption for inflation.
Every resident whose income for the taxable year equals or exceeds the amount for his filing status must file a return. The limits are $5,500 for single taxpayers, $11,000 for those who are married and filing jointly, $2,500 for married taxpayers who file separately, and $6,900 for those who file as head of household. (For taxpayers who are age 65 or older or blind or who are claimed as a dependent on someone else’s tax return, the amounts are higher.)
|
|
|
Most items sold within the state are subject to a 7.75 percent sales tax, which includes a 5.75 percent state and a 2 percent local portion. Mecklenburg County’s local rate is
2.5 percent, which brings its total to 8.25 percent. Like most states that have a sales tax, North Carolina has a use tax that applies to items purchased outside the state for use inside the state. The state’s sales tax holiday – designed to help families with their back-to-school shopping – is held on the first weekend of August. In November, consumers receive another reprieve from the sales tax with the state’s tax holiday on energy-efficient items. Specific “Energy Star” qualified appliances such as washing machines, freezers and refrigerators, air conditioners and other items will be exempt from sales tax during the first weekend of November.
There is no state tax on retail food sold for home consumption; however, the two percent local sales tax on food does apply. The state’s motor fuels tax is capped at 29.9 cents per gallon.
|
 |
 |
 |
 |
Motor Vehicle Taxes and Fees
|
 |
 |
 |
 |
|
North Carolina collects a 3 percent Highway Use Tax on vehicles in lieu of a state sales tax. The tax is assessed each time a title is transferred.
Out-of-state residents moving to North Carolina pay the tax according to a value table maintained by the North Carolina Division of Motor Vehicles. If a sales tax or use tax was paid to a taxing jurisdiction outside North Carolina within 90 days, credit can be allowed.
For more information, visit the Newcomer’s Guide on the Department of Motor Vehicles Website.
For more information about the North Carolina Department of Revenue Website or call 877.252.3052.
|
 |
 |
 |
 |
 |
 |
Visit
North Carolina Department of Revenue for complete information.
For the most current information regarding tax law changes, consult the
General Assembly's
Web site.
|
 |
 |
|
 |
 |
 |
 |
|
|