North Carolina Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 15th day of the month.
• Other: Semimonthly (due within 10 days after each 15th day of the month and end of the month), if monthly tax is at least $20,000; quarterly (due by the 15th day following the end of the quarter), if monthly tax is consistently under $100.
• Administration:
  Department of Revenue
  Sales and Use Tax Division
  P.O. Box 25000
  Raleigh, NC 27640-0640
  Phone: 919-733-2151