In this article
- Quick facts: Filing for sales tax in North Carolina
- When to file and pay North Carolina sales tax
- North Carolina sales tax filing deadlines
- How to prepare your North Carolina sales tax return
- How to complete and file a North Carolina sales tax return
- How to pay sales tax in North Carolina
- What happens after filing and paying North Carolina sales tax
- Late filing penalties and interest
- Getting third-party help with sales tax filing
- Sales tax filing in other states
If you're registered for North Carolina sales tax, you must file returns and pay any tax due according to the filing frequency assigned by the North Carolina Department of Revenue. This guide focuses on the filing and payment process most relevant to remote sellers and out-of-state businesses using the NCDOR eServices portal.
For broader information about North Carolina sales tax rules, rates, and exemptions, see the North Carolina Sales Tax Guide. For details on how to register for a North Carolina sales tax permit, see the North Carolina Sales Tax Registration Guide.
Quick facts: Filing for sales tax in North Carolina
Key information about filing North Carolina sales tax returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| State tax rate | 4.75% (state) plus county add-on rates, typically 6.75% to 7.5% combined |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions |
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th day after the period ends |
| Filing portal | NCDOR eServices |
| Zero returns required | Yes |
| Digital goods and SaaS | Taxable |
When to file and pay North Carolina sales tax
The North Carolina Department of Revenue assigns a filing frequency after you register. Most businesses are assigned monthly or quarterly filing. Annual filing is available for businesses with very low tax liability.
North Carolina sales tax returns and payments are due on the 20th of the month following the end of the filing period. If the 20th falls on a weekend or public holiday, the due date shifts to the next business day.
North Carolina sales tax filing deadlines
North Carolina monthly filing due dates
Reports are due on the 20th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
North Carolina quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1, March 31) | April 20 |
| Q2 (April 1, June 30) | July 20 |
| Q3 (July 1, September 30) | October 20 |
| Q4 (October 1, December 31) | January 20 |
North Carolina annual filing due date
Reports for the previous year are due on January 20.
Important note: Zero returns
Once you are registered for North Carolina sales tax, you must file a return for every assigned period, even if you made no sales and collected no tax. When no tax is due, you file a zero return through NCDOR eServices.
How to prepare your North Carolina sales tax return
Before working on your return, collect all sales information for the tax period. All amounts must be reported in US dollars.
Sales transactions
You need to know your total gross sales to North Carolina buyers and your total taxable sales. Note that digital goods and SaaS products are taxable in North Carolina, whether sold to businesses or consumers.
Key reporting figures
In addition to your gross North Carolina sales, filing a return requires:
- Total sales and income
- Taxable sales (North Carolina uses county-based combined rates, so track where your buyers are located)
- Non-taxable sales and exemptions
- Deductions and adjustments
- Total sales tax collected from customers during the filing period
How to complete and file a North Carolina sales tax return
North Carolina sales tax returns are filed electronically through NCDOR eServices.
Step-by-step: file a North Carolina sales tax return
1. Collect all necessary information
Gather your sales records for the tax period. Because North Carolina applies county-level add-on rates on top of the 4.75% state rate, you need to know where each sale was delivered to apply the correct combined rate. The typical combined rate is 6.75% to 7.5% depending on the county.
2. Log in and file online
- Log in to NCDOR eServices using your account credentials.
- Navigate to your Sales and Use Tax account.
- Select the filing period you want to report.
- Enter your gross sales, taxable sales, exemptions, county breakdowns, and total tax collected.
- Review all figures and submit your return.
3. Receive confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay sales tax in North Carolina
Payment is made through the NCDOR eServices portal at the end of the filing process. Accepted payment methods include:
- Bank account (ACH debit) direct from your business checking or savings account
- Credit card or debit card
What happens after filing and paying North Carolina sales tax
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported amounts (invoices, transaction logs, exchange rate documentation if applicable)
- Continue filing according to your assigned frequency, noting that the deadline is always the 20th
- File a zero return for any period in which you had no taxable sales
➡ Need help understanding North Carolina sales tax rules, rates, and nexus? See the North Carolina Sales Tax Guide
➡ Need to register for North Carolina sales tax? See the North Carolina Sales Tax Registration Guide
Late filing penalties and interest
If you miss a North Carolina sales tax filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges that increase the longer you wait.
For current penalty rates and interest charges, refer to the North Carolina Department of Revenue website.
Getting third-party help with sales tax filing
Quaderno can simplify your North Carolina sales tax compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the North Carolina Department of Revenue, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Kentucky Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New York Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Rhode Island Sales Tax Filing Guide
- South Carolina Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington DC Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
