TAX & LICENSE / STATE TAX SYSTEM
 
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 varies from 6 to 8.25 percent. Exemptions and credits apply, depending upon each taxpayer’s individual situation. For more information on income tax in North Carolina, contact:
 
Individual Income Tax Information
877-252-3052
www.dor.state.nc.us/taxes/individual
 
Refund Information
877-252-4052
 
Tax Forms
877-252-3052
 
Taxpayer Service Center
Fayetteville Field Office
225 Green Street
Fayetteville
877-252-3052
www.dor.state.nc.us
 
 
Sales and Use Taxes
 
North Carolina imposes a 4.5 percent state sales tax, although local jurisdictions can add additional sales taxes that raise the combined state-county rate to 7 percent. 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. For more information or answers to questions, contact:
 
Sales & Use Tax
877-242-3052
www.dor.state.nc.us/taxes/sales
 
 
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. The North Carolina 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. For more information on estate and/or gift taxes, contact:
 
Estate Taxes
877-242-3052
www.dor.state.nc.us/taxes/estate
 
Gift Taxes
877-242-3052
www.dor.state.nc.us/taxes/gift
 
 
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
www.dor.state.nc.us
 
 
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
www.dor.state.nc.us
 
County Tax Departments
 
Cumberland County
117 Dick Street
Fayetteville
910-678-7507
www.co.cumberland.nc.us/taxadmin.html
 
Harnett County
305 W. Cornelius Harnett Boulevard
Lillington
910-893-7520
www.harnett.org
 
Hoke County
227 N. Main Street
Raeford
910-875-8751
www.hokecounty.org
 

Lee County Tax Assessor

106 Hillcrest Drive
Sanford, NC
919-718-4605
www.leecountync.com
 
Moore County Board of Elections
PO Box 787
Carthage, NC
910-947-3868
www.moorecountync.gov