TAX & LICENSE / STATE TAX SYSTEM

NORTH CAROLINA

State Individual Income Tax
North Carolina imposes a state income tax on a variable scale that takes into consideration the taxpayer’s filing status and income level. The tax rate is a flat 5.8%. Exemptions and credits apply, depending upon each taxpayer’s individual situation. For more information on income tax in North Carolina, contact:

North Carolina Department of Revenue
877-252-3052
https://www.ncdor.gov/

Refund Information
877-252-4052

Tax Forms
877-252-3052

Taxpayer Service Centers

Charlotte Service Center
301 McCullough Drive
Charlotte 704-519-3000
https://www.ncdor.gov/

Hickory Service Center
1985 Tate Boulevard SE
Hickory 828-261-7500
https://www.ncdor.gov/

Sales and Use Taxes
North Carolina imposes a 4.75 percent state sales tax, although local jurisdictions can add additional sales taxes. Sales taxes are collected by the retailer and paid by the consumer. Use taxes are paid directly by residents to the Department of Revenue on items that were purchased out-of-state (such as catalog or Internet sales) where tax was not collected, and the items are being used in North Carolina. The use tax is the same as the sales tax would have been if the item had been purchased in North Carolina and is included on the income tax form.

Sales & Use Tax
877-252-3052
https://www.ncdor.gov/

Estate & Gift Taxes
North Carolina imposes an estate tax on the estate of a decedent when a federal estate tax is imposed on the estate. Under a new federal law, the state death tax credit is being phased out over three years beginning with 2002. North Carolina did not adopt the phase-out, so the estate tax is equal to the state death tax credit for federal purposes before applying the percentage reduction to the federal credit. The North Carolina Estate Tax Return must be filed with the North Carolina Department of Revenue at the same time the federal estate tax return is due. The North Carolina Gift Tax Return is required for gifts exceeding the annual exclusion amount. For state gift tax purposes, the annual exclusion amount is equal to the federal inflation-adjusted amount. The annual exclusion amount for gifts made on or after January 1, 2002, is $11,000. For more information on estate and/or gift taxes, contact:

Estate & Gift Tax
877-252-3052
https://www.ncdor.gov/

North Carolina Tax Information
Contact the Department of Revenue for more information or any questions you may have about these and other North Carolina taxes. The toll-free line offers recorded answers to frequently asked questions on individual income tax, corporate and franchise tax, sales and use tax, and withholding tax:

Tax Information Line
877-252-3052
https://www.ncdor.gov/

Property Taxes
Property taxes in North Carolina are collected by the counties. For almost all the segments of the property tax, January 1 is the tax lien date. An individual owning property as of that date is liable for property taxes in the county where the property is located. The primary exception to this rule is motor vehicle property tax, payable after vehicle registration. For further information regarding property tax, contact your local assessor in the property tax office. The Department of Revenue’s Property Tax Division is also a good source of information:

State Property Tax Division
877-308-9103
https://www.ncdor.gov/

County Assessors

Alexander County
828-632-4346
https://alexandercountync.gov/departments/tax-office/

Anson County
704-994-3290
www.co.anson.nc.us

Burke County
828-764-9430
https://www.burkenc.org/

Cabarrus County
704-920-2166
https://cabarruscounty.us/

Catawba County
828-465-8404
https://www.catawbacountync.gov/

Cleveland County
704-484-4843
https://www.clevelandcounty.com/main/

Gaston County
704-866-3145
https://www.gastongov.com/

Iredell County
704-878-3020
www.co.iredell.nc.us

Lincoln County
704-736-8542
www.co.lincoln.nc.us

Mecklenburg County
704-336-7600
https://www.mecknc.gov/Pages/Home.aspx

Rowan County
704-216-8544
https://www.rowancountync.gov/

Stanly County
704-986-3626
https://www.stanlycountync.gov/

Union County
704-283-3746
https://www.unioncountync.gov/

SOUTH CAROLINA

State Income Tax
South Carolina taxes individual personal income at graduated rates ranging from 3 percent to a maximum rate of 7 percent. The state uses six income tax brackets that are adjusted annually for inflation. Tax tables are included in the individual income tax return instructions. The Other variables in your taxes include your filing status and any applicable credits, exemptions, or deductions that might apply. The state offers a number of alternatives to filing paper returns including telefile and filing online. In fact, South Carolina leads the nation in the percentage of its taxpayers that file by electronic or non-paper methods. For more information or answers to specific questions, contact:

South Carolina Department of Revenue
Taxpayer Service Center
300A Outlet Pointe Boulevard
Columbia 803-898-5000
https://dor.sc.gov/

Sales and Use Tax
South Carolina imposes a statewide sales tax of 6 percent on the sale of goods and certain services. A use tax at the same rate is due on goods purchased out of state and brought into South Carolina where no sales tax has been paid. Individual counties may impose an additional one percent sales and use tax rate if approved by local voters. Generally, all retail sales are subject to the sales tax. For more information or answers to specific questions, contact:

Sales Tax Holiday
During the annual Sales Tax Holiday, a variety of purchases are exempt from the state’s 6% Sales Tax and any applicable local taxes. Tax-free items range from clothing, accessories, and shoes to school supplies, backpacks, and computers. As long as an item is eligible, it is tax-free whether purchased in-store or online. Contact the state for further information:

South Carolina Department of Revenue
Sales/Use Tax
844-898-8542
Local Sales Tax
803-898-5800

Property Tax
Property tax is administered and collected by local governments with assistance from the South Carolina Department of Revenue. Real and personal property are subject to the tax. Approximately two-thirds of county-levied property taxes are used for support of public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality. The tax is paid by individuals, corporations, and partnerships owning property within the state. For details on property taxes on your home or automobile, contact the assessor (property tax) or auditor (vehicle taxes) in the county of your residence. Your county treasurer and/or tax collector will also be a valuable source of information. (In counties without a tax collector, the treasurer handles tax collecting functions.)

County Auditors

Chester County
1476 J.A. Cochran Bypass
Chester 803-385-2607
https://www.chestercounty.org/government/auditor.aspx

Chesterfield County
200 West Main Street
Chesterfield 843-623-7362
https://chesterfieldcountysc.com/

Lancaster County
101 North Main Street
Lancaster 803-285-6964
https://www.mylancastersc.org/

York County
1070 Heckle Boulevard
Rock Hill 803-909-7272
https://www.yorkcountygov.com/

Tax Assessor

Chester County
1476 J.A. Cochran Bypass
Chester 803-377-4177
https://www.chestercounty.org/

Chesterfield County
200 West Main Street
Chesterfield 843-623-7362
https://chesterfieldcountysc.com/

Lancaster County
101 North Main Street
Lancaster 803-285-6964
https://www.mylancastersc.org/

York County
107 Heckle Boulevard
Rock Hill 803-909-7272
https://www.yorkcountygov.com/

Federal Income Tax

Internal Revenue Service
Information 800-829-1040
Forms Line 800-829-3676
Tele-tax 800-829-4477
https://www.irs.gov/