{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2022-03-03T20:35:23","modified_gmt":"2022-03-03T20:35:23","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX & LICENSE \/ STATE TAX SYSTEM<\/b><\/strong><\/p>\n

NORTH CAROLINA<\/strong><\/p>\n

<\/b>State Individual Income Tax
\n<\/b><\/strong>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:<\/p>\n

North Carolina Department of Revenue
\n<\/b><\/strong>877-252-3052
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

Refund Information
\n<\/b><\/strong>877-252-4052<\/p>\n

Tax Forms
\n<\/b><\/strong>877-252-3052<\/p>\n

Taxpayer Service Centers<\/b><\/strong><\/p>\n

Charlotte Service Center
\n<\/b><\/strong>301 McCullough Drive
\nCharlotte 704-519-3000
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

Hickory Service Center
\n<\/b><\/strong>1985 Tate Boulevard SE
\nHickory 828-261-7500
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

Sales and Use Taxes
\n<\/b><\/strong>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.<\/p>\n

Sales & Use Tax
\n<\/b><\/strong>877-252-3052
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

Estate & Gift Taxes
\n<\/b><\/strong>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:
\n
\nEstate & Gift Tax
\n<\/b><\/strong>877-252-3052
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

North Carolina Tax Information
\n<\/b><\/strong>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:<\/p>\n

Tax Information Line
\n<\/b><\/strong>877-252-3052
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

Property Taxes
\n<\/b><\/strong>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:<\/p>\n

State Property Tax Division
\n<\/b><\/strong>877-308-9103
\nhttps:\/\/www.ncdor.gov\/<\/a><\/p>\n

County Assessors
\n<\/b><\/strong>
\nAlexander County
\n<\/b><\/strong>828-632-4346
\nhttps:\/\/alexandercountync.gov\/departments\/tax-office\/<\/a><\/b><\/p>\n

Anson County
\n<\/b><\/strong>704-994-3290
\nwww.co.anson.nc.us<\/a><\/p>\n

Burke County
\n<\/b><\/strong>828-764-9430
\nhttps:\/\/www.burkenc.org\/<\/a><\/p>\n

Cabarrus County
\n<\/b><\/strong>704-920-2166
\nhttps:\/\/cabarruscounty.us\/<\/a><\/p>\n

Catawba County
\n<\/b><\/strong>828-465-8404
\nhttps:\/\/www.catawbacountync.gov\/<\/a><\/p>\n

Cleveland County
\n<\/b><\/strong>704-484-4843
\nhttps:\/\/www.clevelandcounty.com\/main\/<\/a><\/p>\n

Gaston County
\n<\/b><\/strong>704-866-3145
\nhttps:\/\/www.gastongov.com\/<\/a><\/p>\n

Iredell County
\n<\/b><\/strong>704-878-3020
\nwww.co.iredell.nc.us<\/a><\/p>\n

Lincoln County
\n<\/b><\/strong>704-736-8542
\nwww.co.lincoln.nc.us<\/a><\/p>\n

Mecklenburg County
\n<\/b><\/strong>704-336-7600
\nhttps:\/\/www.mecknc.gov\/Pages\/Home.aspx<\/a><\/p>\n

Rowan County
\n<\/b><\/strong>704-216-8544
\nhttps:\/\/www.rowancountync.gov\/<\/a><\/p>\n

Stanly County
\n<\/b><\/strong>704-986-3626
\nhttps:\/\/www.stanlycountync.gov\/<\/a><\/p>\n

Union County
\n<\/b><\/strong>704-283-3746
\nhttps:\/\/www.unioncountync.gov\/<\/a><\/p>\n

SOUTH CAROLINA<\/b><\/strong><\/p>\n

<\/b>State Income Tax
\n<\/strong>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:<\/p>\n

South Carolina Department of Revenue
\n<\/b><\/strong>Taxpayer Service Center
\n300A Outlet Pointe Boulevard
\nColumbia 803-898-5000
\nhttps:\/\/dor.sc.gov\/<\/a><\/p>\n

Sales and Use Tax
\n<\/b><\/strong>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:<\/p>\n

Sales Tax Holiday
\n<\/b><\/strong>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:<\/p>\n

South Carolina Department of Revenue
\n<\/b><\/strong>Sales\/Use Tax
\n844-898-8542
\nLocal Sales Tax
\n803-898-5800<\/p>\n

Property Tax
\n<\/b><\/strong>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.)<\/p>\n

County Auditors<\/b><\/strong><\/p>\n

Chester County
\n<\/b><\/strong>1476 J.A. Cochran Bypass
\nChester 803-385-2607
\nhttps:\/\/www.chestercounty.org\/government\/auditor.aspx<\/a><\/p>\n

Chesterfield County
\n<\/b><\/strong>200 West Main Street
\nChesterfield 843-623-7362
\nhttps:\/\/chesterfieldcountysc.com\/<\/a><\/p>\n

Lancaster County
\n<\/b><\/strong>101 North Main Street
\nLancaster 803-285-6964
\nhttps:\/\/www.mylancastersc.org\/<\/a><\/p>\n

York County
\n<\/b><\/strong>1070 Heckle Boulevard
\nRock Hill 803-909-7272
\nhttps:\/\/www.yorkcountygov.com\/<\/a><\/u><\/p>\n

<\/u>Tax Assessor
\n<\/b><\/strong>
\nChester County
\n<\/b><\/strong>1476 J.A. Cochran Bypass
\nChester 803-377-4177
\nhttps:\/\/www.chestercounty.org\/<\/a>
\n
\nChesterfield County
\n<\/b><\/strong>200 West Main Street
\nChesterfield 843-623-7362
\nhttps:\/\/chesterfieldcountysc.com\/<\/a><\/p>\n

Lancaster County
\n<\/b><\/strong>101 North Main Street
\nLancaster 803-285-6964
\nhttps:\/\/www.mylancastersc.org\/<\/a>
\n
\n<\/b><\/u><\/strong>York County
\n<\/b><\/strong>107 Heckle Boulevard
\nRock Hill 803-909-7272
\nhttps:\/\/www.yorkcountygov.com\/<\/a>
\n<\/u><\/p>\n

Federal Income Tax
\n<\/b><\/strong>
\nInternal Revenue Service
\n<\/b><\/strong>Information 800-829-1040
\nForms Line 800-829-3676
\nTele-tax 800-829-4477
\nhttps:\/\/www.irs.gov\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-194","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":8,"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/786"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/Charlotte3\/AllenTateDJStephan\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}