North Carolina Sales Tax, Reseller’s Permit, Resale Tax Certificates

Registering for a North Carolina Sales Tax / Reseller’s Permit / Tax Resale Certificate is a must for all businesses reporting any taxable sales, even if the sales are zero dollars in revenue ( please consult with your accountant / tax advisor for further information ) .

In most cases, this will include all online businesses such as online sellers who sell through a website, or on Amazon, eBay, etc.

Any seller which conducts business and has a major presence within the state must collect sales tax in North Carolina must pay taxes to the state.

Therefore, these sellers required to file for a North Carolina Sales Tax Certificate.

By not doing so, business may face sanctions or other types of penalties.

Additionally, depending on the businesses location and tax jurisdiction, localities such as counties, cities, and other districts can also add additional sales and use taxes.

Frequently Asked Questions

Why do I need a Sales Tax Certificate to purchase wholesale items for Resale in the State of North Carolina ?

As a wholesale company conducting business in the state of North Carolina , you are required to have a sales tax certificate when purchasing items at wholesale prices, Therefore, suppliers must request a copy of your resale certificate before selling you items at wholesale prices.

Do you have to collect Sales Taxes from out of state buyers?

While you may not collect sales taxes from your out of state customers, you are still required to collect their information and report it to North Carolina State.

Do you need to collect sales tax on shipping and handling of merchandise?

If you sell tangible goods in North Carolina that are taxable than you would charge sales tax on shipping and handling charges.

Sales tax on drop shipments in the State of North Carolina ?

A drop shipment is where a seller (most times out of state) sells a product which is then delivered to a consumer by a third party shipper. In most instances, drop shipments in North Carolina are required to have sales tax added

Are there any exemptions to taxable items sold?

Leases on motor vehicles, safety apparel, certain medical goods and equipment, groceries, raw materials and machinery, newspapers, and general pollution control equipment are tax exempt

Do you need to get a Sales Tax certificate in the State of North Carolina?

You may need a North Carolina Sales Tax Certificate if any of the following apply your business:

You have a physical office or place you conduct
You sell or ship products to a buyer in North Carolina
You have a distribution location such as a storage area or warehouse space
You have employees physically present in North Carolina
You have changed your business structure or moved to a new location
Your business purchases wholesale items for resale in the state of North Carolina
Your business provides taxable services within the state of North Carolina

What constitutes taxable services in the State of North Carolina?

Commercial real property remodeling and repair
Construction companies that charge for materials
Credit Repair and reporting type services
Data processing services
Debt collection agencies
Internet or information provider services
Labor that is taxable (usually labor used in the production of tangible goods)
Personal accommodation services
Residential real property services
Recreational amusement services
Satellite and Cable television providers
Security providers
Telecommunications providers and similar services
Telephone answering services
Transmission and distribution services for utilities
Vehicle parking and storage facilities

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2024 Sales Tax Application- Reseller's Permit

Step 1 of 4 - Company Information

Please Select State Sales Tax Registration ( Required )*
Please select the State the business is requesting for new registration ( Required )
Is the company seeking to register in one single state?*
Typically, most new businesses register in one state.
- Yes, One Single State Application
- No, Multiple State ( Two or more ) Application
For Additional Registrations, please select the States below. This is optional and only applies if you wish to register in more than one state.
Please Select Second State Sales Tax Registration ( Optional )
Please select the Second State the business is requesting for new registration ( Optional )
Please Select Third State Sales Tax Registration ( Optional )
Please select the Third State the business is requesting for new registration ( Optional )
Total
$0.00
Company Contact Information
Company Name*
DBA (Doing Business As)
Company Contact Person Name*
First Last
Company Contact E-mail*
Enter Email Confirm Email

Company Contact Phone Number - For Company Verification*
In order to verify the information, a representative will call this number.
Hidden
Company Contact Phone Number
Additional Phone Numbers
Business Phone
Alternate Phone
Fax
Start Date of Company*
Business Entity Classification Type*
Please Select Entity Below
Existing FEIN - Federal Employment Identification Number
Enter existing FEIN number below, if applicable;
Hidden
*State of Virginia requires an FEIN Number. If an existing FEIN is not entered above, this application for a Virginia State Sales Tax Number will include an application for an FEIN Number.
State of Company Agreement or Incorporation, if applicable*
Typically applies to Partnerships, LLCs, and Corporations
Physical Business Address [Cannot be a Post office Box]
Address*
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country
Name of COUNTY and/or TOWNSHIP*
Business Mailing Postal Address [ Post Office Box Acceptable ]
SAME AS Physical Business Address Above
Address
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country
Business Activity Description
Please Enter Company Purpose*

Owner's Information
Owner's Name
First Last
Owner Address
SAME AS Physical Business Address
Owner Address
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country
Owner's Social Security Number*
Owner's Date of Birth*
Owner # 2 Information
Owner #2 Name
First Last
Owner #2 Address
SAME AS Physical Business Address
Owner #2 Address
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country
Owner #2 Social Security Number
Owner #2 Date of Birth

Business License & Permits (Federal/State/Local)

Obtain All Licenses and Permits For Your Business.

Business Licenses / Permits includes:
- Review of Your Business Type & Industry
- Federal, State, County, City, & Local Business License/Permit
- Includes Online Access
- Submit only the applications you wish when you are ready
Add Business / Permit to State Sales Tax Registration
- No
- Yes (+$82)
Expedite Request - Included
- Yes
w/Same Day eConfirmation guaranteed in most cases for applications submitted during normal business hours*
Total
$0.00
Description
Payment Information
Hidden
Confirm State of New Registration
This is the state where the business is to be newly registered.
Total
$0.00
Name on Credit Card*
First Last
Credit Card*

American Express
Discover
MasterCard
Visa
Supported Credit Cards: American Express, Discover, MasterCard, Visa
Card Number Expiration Date Security Code Cardholder Name
Hidden
Credit Card Number

Enter numbers only. No dashes or hyphens.
Hidden
Credit Card Expiration
MM slash DD slash YYYY
Hidden
Credit Card Security Code

The card security code (CSC) is a 3 - or 4 - digit number, usually printed on the back of the card by the signature line.
Driver's License Number

Enter the applicants Driver's License Number for verification purposes
Credit Card Billing Address*
Street Address Address Line 2 City State ZIP Code

Please enter the billing address of the credit card.
Consent & Signature
Electronic Processing Consent*

***** Please read and scroll and agree to Electronic Processing

(i) the information entered has been reviewed and is deemed true,

(ii) represent and warrant the information provided above is accurate,

(iii) agree to be bound by the privacy terms of use of this web portal,

(iv) receive / deliver the registration(s) if /when applicable electronically and/or physically for the person / entity listed above for the selected electronic request(s),

(v) and/or when applicable selected and/or submitted of the person or entity entered,

(vi) answer any questions entered on the selected application(s) on behalf or the behalf of the entity entered / listed for the selected application(s), if necessary, when applicable, about the completion of selected application(s),

(vii) information submitted, is accurate and deemed to be true, as best to the knowledge of the applicant / authorized user / authorized entity,

(viii) understand, if necessary when applicable, for the application(s) selected, hereby authorize a "Third Party Designee” for the application(s) and/or registration(s),

(ix) submission of form, as unique individual application(s) / registration(s), entity ( or authorized individual ) understand this application(s) / fees / charges / information may not be changed / disputed, as each form application(s) / registration(s) is unique to the individual and / or entity applying.

I agree to the electronic consent authorization to process request and submitting this form, you ( or entity ) agree to the electronic submission of the selected application(s) and/or registration(s) requests, and/or if applicable.

Accept Electronic Consent for Submission
Credit Card Authorization Consent Agreement*

***** Please scroll and read and agree to the Credit Card Authorization Consent Agreement

I am an authorized user of the credit card. “ I “ refers to the cardholder / authorized user.

I understand my card will be pre-authorized, and a hold will be placed on the credit card for the exact amount of the charge.

I understand the information is verified on the application for errors. At times, the information verification process may add additional time. I understand this may create a delay in the processing of the application.

I understand as this is a unique service for the business information entered, and a refund will be issued only if the business is registered, or if the application for the company is rejected; if this applies to your application, your card will either not be charged or will be refunded.

I understand the information must be verified on the application submitted, and any errors, intentional or otherwise, may create a delay in the processing of your application.

Once the application is reviewed and the application is processed, I understand I will receive an email confirmation, at which point my credit card will be charged.

I am authorizing a single, one (1) time credit card charge to be processed through License Tax Sales Services.

I understand no additional charges will be authorized, and only the last four digits of the credit card are kept on file, solely for record keeping purposes.

I authorize a charge for the above amount to the credit card indicated in this authorization form according to the terms outlined above.

This payment authorization is for the services described above, for the amount indicated above only, and is valid for one time use only.

I certify that I am an authorized user of this credit card and that I will not dispute the payment with my credit card company; so long as the transaction corresponds to the terms indicated in this form.

This authorization is for a single transaction only, and does not provide authorization for any additional unrelated debits or credits to your account.

Accept Consent for Credit Card Authorization Consent Agreement
Please note charges will appear on the credit card as* Licensing Registration Services *
Signature*

North Carolina Sales Tax Application Registration

North Carolina Sales Tax, Reseller’s Permit, Resale Tax Certificates

Why do I need a Sales Tax Certificate to purchase wholesale items for Resale in the State of North Carolina ?

Do you have to collect Sales Taxes from out of state buyers?

Do you need to collect sales tax on shipping and handling of merchandise?

Sales tax on drop shipments in the State of North Carolina ?

Are there any exemptions to taxable items sold?

Do you need to get a Sales Tax certificate in the State of North Carolina?

What constitutes taxable services in the State of North Carolina?

2024 Sales Tax Application- Reseller's Permit

Step 1 of 4 - Company Information

Company Contact Information

Physical Business Address [Cannot be a Post office Box]

Business Activity Description

Owner's Information

Owner # 2 Information

Business License & Permits (Federal/State/Local)

Payment Information

Consent & Signature