{"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":"2018-11-07T16:38:47","modified_gmt":"2018-11-07T16:38:47","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX & LICENSE \/ STATE TAX SYSTEM<\/strong>
\n\u00a0<\/strong>
\nState Individual Income Tax<\/strong>
\n\u00a0
\nNorth 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:
\n\u00a0
\nIndividual Income Tax Information<\/strong>
\n877-252-3052
\nwww.dor.state.nc.us\/taxes\/individual<\/a>
\n\u00a0
\nRefund Information<\/strong>
\n877-252-4052
\n\u00a0
\nTax Forms<\/strong>
\n877-252-3052
\n\u00a0
\nTaxpayer Service Center<\/strong>
\nFayetteville Field Office
\n225 Green Street
\nFayetteville
\n877-252-3052
\nwww.dor.state.nc.us<\/a>
\n\u00a0
\n\u00a0<\/strong>
\nSales and Use Taxes
\n\u00a0<\/strong>
\nNorth 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:
\n\u00a0
\nSales & Use Tax<\/strong>
\n877-242-3052
\nwww.dor.state.nc.us\/taxes\/sales<\/a>
\n\u00a0
\n\u00a0
\nEstate & Gift Taxes
\n\u00a0
\nNorth 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:
\n\u00a0<\/strong>
\nEstate Taxes<\/strong>
\n877-242-3052
\nwww.dor.state.nc.us\/taxes\/estate<\/a>
\n\u00a0
\nGift Taxes<\/strong>
\n877-242-3052
\nwww.dor.state.nc.us\/taxes\/gift<\/a>
\n\u00a0
\n\u00a0
\nNorth Carolina Tax Information
\n\u00a0
\nContact 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:
\n\u00a0
\nTax Information Line<\/strong>
\n877-252-3052
\nwww.dor.state.nc.us<\/a>
\n\u00a0
\n\u00a0
\nProperty Taxes
\n\u00a0<\/strong>
\nProperty 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:
\n\u00a0
\nState Property Tax Division<\/strong>
\n877-308-9103
\nwww.dor.state.nc.us<\/a>
\n\u00a0
\nCounty Tax Departments
\n\u00a0<\/strong>
\nCumberland County<\/strong>
\n117 Dick Street
\nFayetteville
\n910-678-7507
\nwww.co.cumberland.nc.us\/taxadmin.html<\/a>
\n\u00a0
\nHarnett County<\/strong>
\n305 W. Cornelius Harnett Boulevard
\nLillington
\n910-893-7520
\nwww.harnett.org<\/a>
\n\u00a0
\nHoke County<\/strong>
\n227 N. Main Street
\nRaeford
\n910-875-8751
\nwww.hokecounty.org<\/a><\/strong>
\n\u00a0<\/p>\n

Lee County Tax Assessor<\/h2>\n

106 Hillcrest Drive
\n Sanford, NC
\n919-718-4605<\/strong>
\nwww.leecountync.com<\/a>
\n\u00a0
\nMoore County Board of Elections<\/strong>
\n PO Box 787
\n Carthage, NC
\n 910-947-3868
\nwww.moorecountync.gov<\/a>
\n\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

TAX & LICENSE \/ STATE TAX SYSTEM \u00a0 State Individual Income Tax \u00a0 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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":4,"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":480,"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/480"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/FayettevilleNC3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}