North Carolina Sales Tax Registration

In North Carolina it is called the Certificate of Registration. The North Carolina Department of Revenue issues it.

Who has to register in North Carolina, how to apply, what it costs, how long it takes, and what you file once you have it.

North Carolina sales tax registration at a glance

What it is called: Certificate of Registration; Number issued: NCDOR account ID (sales and use tax Certificate of Registration number).
Who issues it: North Carolina Department of Revenue; Apply online through NCDOR Online Business Registration. Paper form: Form NC-BR.
State fee: No state fee; No fee is charged for a Certificate of Registration.
Processing time: Account number instantly; certificate mailed within ten business days; Most applicants who register online receive their account number instantly, and the Certificate of Registration is mailed within ten business days. A registration not filed electronically may take up to four weeks.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since July 1, 2024.
Filing frequency: Monthly, quarterly, or monthly with prepayment; Quarterly if tax is consistently less than $100 a month; monthly if more than $100 but less than $20,000 a month; monthly with prepayment if at least $20,000 a month (must file and pay electronically). Seasonal filers (six or fewer months a year) skip off-season periods.
State rate: 4.75%; Counties add 2% to 3.5% local tax; combined general rates run from 6.75% to 8.25% (Mecklenburg County since July 1, 2026).

How to register in North Carolina

Where to apply: Apply online with the North Carolina Department of Revenue. NCDOR Online Business Registration
Application form: Form NC-BR, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge. Form NC-BR (PDF)
What you need: SSN or FEIN, and the North Carolina Secretary of State number if the business is registered there.
What the application covers: Sales and use tax, income tax withholding and other taxes listed on Form NC-BR.
How long it takes: Most applicants who register online receive their account number instantly, and the Certificate of Registration is mailed within ten business days. A registration not filed electronically may take up to four weeks.
What it costs: No fee is charged for a Certificate of Registration.
Renewal: The certificate stays valid unless revoked, but it becomes void if for 18 months you file no returns or only returns showing no sales.

After you register

How often you file: Monthly, quarterly, or monthly with prepayment. Quarterly if tax is consistently less than $100 a month; monthly if more than $100 but less than $20,000 a month; monthly with prepayment if at least $20,000 a month (must file and pay electronically). Seasonal filers (six or fewer months a year) skip off-season periods.
Due date: Monthly returns by the 20th of the following month; quarterly returns by the last day of January, April, July and October.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Monthly with prepayment filers (at least $20,000 a month) include a prepayment of the next month's tax.
Rates and sourcing: The state rate is 4.75%. Counties add 2% to 3.5% local tax; combined general rates run from 6.75% to 8.25% (Mecklenburg County since July 1, 2026). Sourcing: destination-based (Streamlined Sales Tax member).
Late returns: Failure to file: 5% of the tax per month or part of a month, up to 25%. Failure to pay: 5%. Interest runs from the due date.

North Carolina rules in plain English

In North Carolina the sales tax registration is called a Certificate of Registration. The North Carolina Department of Revenue (NCDOR) issues it. You can register online through NCDOR's Online Business Registration, or mail Form NC-BR, which also covers income tax withholding. There is no fee. Online, most applicants get their account number right away, and the certificate is mailed within ten business days. Paper applications can take up to four weeks. Have your SSN or FEIN and your Secretary of State number ready. One certificate covers all of your locations; display a copy at each one. Remote sellers must register once they pass $100,000 in North Carolina sales in the current or prior calendar year. There is no transaction count. After you register, NCDOR sets your filing frequency. Most businesses file Form E-500 monthly, due on the 20th. Very small accounts, under $100 a month, file quarterly. Accounts with $20,000 or more a month also prepay. File a return even when you had no sales. Late filing costs 5% a month, up to 25%. The one mistake to avoid: letting the account go quiet. Eighteen months of missing or zero returns voids the certificate.

Sources: North Carolina Department of Revenue · NCDOR Online Business Registration · Form NC-BR (PDF)

More North Carolina facts

Mecklenburg County added a 1% county sales tax on July 1, 2026, raising the combined general rate there from 7.25% to 8.25%. Source
Since July 2, 2026, a remote seller whose only link is the $100,000 threshold must register and start collecting by the first day of the first month at least 60 days after it passes the threshold. Source
North Carolina dropped its 200-transaction test for remote sellers effective July 1, 2024 (Session Law 2024-28), leaving only the $100,000 sales test. Source
One Certificate of Registration covers all of a legal entity's businesses and locations in the state, and a copy must be displayed at each place of business. A new owner or a business that incorporates needs a new certificate. Source
Wholesale-only merchants must still hold a certificate of registration even though they generally do not file returns. Source

We register you in North Carolina

Answer a few questions about your business. We prepare your North Carolina Certificate of Registration application, file it with NCDOR, and send you the number. $199 per state. Any state fee is separate.

Start my North Carolina registration

North Carolina sales tax registration FAQ

Do I need to register for North Carolina sales tax?

Any person engaging in business in North Carolina as a retailer or wholesale merchant, including flea market vendors and sellers with a physical presence, must obtain a certificate before doing business. Sellers with no physical presence must register after $100,000 in sales in North Carolina (measurement period: previous or current calendar year).

How long does it take to get a North Carolina Certificate of Registration?

Most applicants who register online receive their account number instantly, and the Certificate of Registration is mailed within ten business days. A registration not filed electronically may take up to four weeks. Source: NCDOR Sales and Use Tax Frequently Asked Questions.

What does a North Carolina Certificate of Registration cost?

No fee is charged for a Certificate of Registration. Source: NCDOR Sales and Use Tax Frequently Asked Questions. Our fee to prepare and file the application is $199.

When do I file North Carolina sales tax returns?

Filing frequency: monthly, quarterly, or monthly with prepayment. Quarterly if tax is consistently less than $100 a month; monthly if more than $100 but less than $20,000 a month; monthly with prepayment if at least $20,000 a month (must file and pay electronically). Seasonal filers (six or fewer months a year) skip off-season periods. Due date: Monthly returns by the 20th of the following month; quarterly returns by the last day of January, April, July and October. File a return every period, even with no sales. Source: NCDOR Sales and Use Tax Frequently Asked Questions.

Do I need to register in North Carolina as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in North Carolina (measurement period: previous or current calendar year). A marketplace facilitator engaged in business in North Carolina (including over $100,000 in gross sales sourced to the state) is the retailer of each facilitated sale and must collect and remit tax on all of them (NCDOR Marketplace Facilitators page; Sales and Use Tax Bulletin 59). Source: N.C.G.S. 105-164.8(b); Session Law 2024-28 (repealed the 200-transaction test); NCDOR Remote Sales page.

What happens if I sell in North Carolina without a North Carolina Certificate of Registration?

No fixed fine for operating without a certificate is set out on NCDOR's pages. Failing to comply is grounds for revoking the certificate, and willful failure to collect or pay over tax is a Class 1 misdemeanor. Source: N.C.G.S. 105-164.29(d); N.C.G.S. 105-236(a)(8).

Nearby states

This page summarizes North Carolina sales tax registration rules for general information and is not tax advice. Confirm current requirements with the North Carolina Department of Revenue or your tax adviser. State rules last checked October 2, 2026.