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Wilmington NC CPA advises online filing of NC E-500 | Sales Tax

Wilmington CPA discusses NC Sales Tax, Form E-500

Gary Bode, CPA: if you need a free initial consult with a Wilmington CPA firm well versed in NC DOR issues, including Sales Tax, please call us at (910) 399-2705.

NC Form E-500, Sales and Use Tax Return, and the accompanying schedule Form E-536, Schedule of County Sales and Use Taxes, can now be filed online through the NC DOR website.  Like the IRS, NC is pushing taxpayers to go electronic.  And for good reasons; it makes financial sense for them.  No more mailing forms.  IT uploading saves data entry. No checks to process.

Here’s a link to our previous, comprehensive  NC Sales Tax example post.

But completing and paying NC Form E-500 online has advantages for the taxpayer too.  I like the online confirmation and immediate ability to save the returns as PDFs.  That way, you have no worries about having to mail the E-500 or that it was processed on time.  Parts of the forms(s) self calculate.  The registration process is a bit tedious, but well presented.  You don’t have to cut a check, but you still have to record it in your accounting software, so have QuickBooks open and updated!

If you’d like a free initial consult with a CPA firm in Wilmington that understands NC taxation issues, please consider calling us at (910) 399-2705.

Here’s the general  overview of NC Sales Tax from the NC DOR website.

Retail sales of tangible personal property not subject to a reduced rate of tax are subject to the 5.75% general State rate of sales or use tax. The general rate of tax also applies to the rental of accommodations, to charges for cleaning, pressing, hat blocking, laundering of linens and apparels, and to certain digital property. The lease or rental of tangible personal property is subject to the applicable percentage rate and the maximum tax, if any that applies to a sale of the property that is leased or rented. Items subject to the general rate are also subject to the 2% (2.25% in Alexander, Catawba, Cumberland, Haywood, Hertford, Lee, Martin, New Hanover, Onslow, Pitt, Randolph, Rowan, Sampson, Surry, and Wilkes Counties) local sales and use tax rate. Mecklenburg County has an additional ½% Transit County tax for public transportation in addition to the 2% local sales and use tax rate.

A 2% local rate of sales or use tax applies to retail sales and purchases of qualifying food; the ½% Transit County sales and use tax for public transportation and the additional 0.25% local rate in the fifteen counties listed above does not apply. Purchases of nonqualifying food are subject to the general rate of State tax and the applicable local tax. For additional information on the taxation of food, refer to Section 19 of the Sales and Use Tax Technical Bulletins.

A 3% State rate of sales or use tax applies to retail sales of aircraft and boats with a maximum tax of $1,500 per article. A 2% State rate of sales or use tax applies to retail sales of manufactured homes with a maximum tax of $300 per article. A 2.5% State rate of sales or use tax applies to sales of modular homes.

In those instances where a sales tax has not been paid on taxable items, a use tax at the applicable rate applies on property purchased or received from within or without this State for storage, use, or consumption in this State.

Every person engaged in business in North Carolina is required to register with the Department and collect and remit the tax due on all taxable tangible personal property, taxable services or certain digital property sold or delivered for storage, use, or consumption in North Carolina. Every person who purchases any taxable tangible personal property, taxable services or certain digital property for storage, use, or consumption in North Carolina for business use from out-of-state vendors upon which the tax has not been fully paid must register with the Department and remit the tax due on such purchases. To register for sales and use tax purposes, Registration Application, Form NC-BR, must be completed and mailed to the Department. All registrants will be furnished returns to be used in reporting and remitting all sales and use taxes d

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