{"id":375487,"date":"2016-03-31T21:36:15","date_gmt":"2016-04-01T02:36:15","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/north-carolina-law\/north-carolina-tax-laws.html"},"modified":"2018-03-02T18:09:24","modified_gmt":"2018-03-02T23:09:24","slug":"north-carolina-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-tax-laws.html","title":{"rendered":"North Carolina Tax Laws"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n    \n    <div class=\"fl-page-articles fl-section-main fl-section-main-full-width\">\n        <div\n    data-testid=\"fl-general-title\"\n    class=\"fl-general-title fl-flex fl-gap20 fl-items-end\"\n>\n    <div class=\"fl-general-title-heading fl-flex fl-flex-column\">\n        <h1\n            class=\"fl-h1 fl-general-title-title fl-no-spacing\"\n            data-testid=\"fl-general-title-title\"\n        >\n            North Carolina Tax Laws\n        <\/h1>\n        <p\n            class=\"fl-general-title-description fl-text-xl fl-no-margin\"\n            data-testid=\"fl-general-title-description\"\n        >\n            Learn about your state&#8217;s laws by using the links below.\n        <\/p>\n    <\/div>\n<\/div>\n\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    <p><i>Created by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw&#8217;s team<\/a> of legal writers and editors<\/i><\/p>\n\n                | Last reviewed\n        <time>\n                            March 02, 2018\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n<p>Taxes are collected at the federal, state, and local levels in several ways &#8212; including income tax, sales tax, and special taxes on things like alcohol and tobacco. North Carolina uses tax revenue to pay for state highways and infrastructure projects; public schools; the court system; regulatory agencies; and other matters that impact the lives of people living in the Tar Heel State. Taxes allow the state to provide essential services and maintain order. Click on a link below to learn more about North Carolina tax laws, including taxes related to cigarettes and gambling.<\/p>\n<h2>Get Legal Help Understanding North Carolina Tax Laws<\/h2>\n<p>Tax issues can be very complicated. The assistance of a qualified professional can help you avoid costly mistakes and minimize the damage when errors have already taken place. Contact a local <a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/north-carolina\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">tax attorney<\/a> to help understand your tax obligations under North Carolina tax laws.<\/p>\n\n<div class=\"categoryContainer container responsivegrid\">\n            <h2>Learn About North Carolina Tax Laws<\/h2>\n    \n    <div class=\"grid category-container-grid\">\n            <div class=\"g-col-12 g-col-md-6\">\n        <ul class=\"nav-links fl-list-style-none fl-no-margin-horizontal\">\n                            <li>\n                    <h3>                                                    <a title=\"North&#x20;Carolina&#x20;Consumer&#x20;Tax&#x20;Laws\" href=\"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-consumer-tax-laws.html\">\n                                North&#x20;Carolina&#x20;Consumer&#x20;Tax&#x20;Laws\n                            <\/a>\n                                            <\/h3>\n                    <p><p>Current consumer-based tax rates in North Carolina, covering sales tax and use tax, in addition to so-called &#8220;sin&#8221; taxes on tobacco products; gasoline; and liquor. <\/p>\n<\/p>\n                                    <\/li>\n                            <li>\n                    <h3>                                                    <a title=\"North&#x20;Carolina&#x20;Personal&#x20;Income&#x20;Tax&#x20;Laws\" href=\"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-personal-income-tax-laws.html\">\n                                North&#x20;Carolina&#x20;Personal&#x20;Income&#x20;Tax&#x20;Laws\n                            <\/a>\n                                            <\/h3>\n                    <p><p>Overview of North Carolina personal income tax laws, including who is required to file, the rates, and more information such as links to related resources.<\/p>\n<\/p>\n                                    <\/li>\n                    <\/ul>\n    <\/div>\n            <div class=\"g-col-12 g-col-md-6\">\n        <ul class=\"nav-links fl-list-style-none fl-no-margin-horizontal\">\n                            <li>\n                    <h3>                                                    <a title=\"North&#x20;Carolina&#x20;Tax&#x20;Evasion&#x20;and&#x20;Fraud&#x20;Laws\" href=\"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-tax-evasion-and-fraud-laws.html\">\n                                North&#x20;Carolina&#x20;Tax&#x20;Evasion&#x20;and&#x20;Fraud&#x20;Laws\n                            <\/a>\n                                            <\/h3>\n                    <p><p>North Carolina laws addressing the crimes of tax fraud and tax evasion, including civil and criminal penalties, whistleblower protections, and what law enforcement agencies handle these matters. <\/p>\n<\/p>\n                                    <\/li>\n                    <\/ul>\n    <\/div>\n    <\/div>\n<\/div>\n<div>\n    <div id=\"fl-content-list-container\"\n        class=\"fl-flex fl-flex-column fl-content-list-container\">\n                    <h2>North Carolina Tax Law Articles<\/h2>\n        \n        <ul class=\"fl-list fl-content-list fl-no-margin\" data-testid=\"fl-content-list\">\n                            <li class=\"fl-list-control-list-item\" data-testid=\"fl-content-list-item\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a title=\"North Carolina Consumer Tax Laws\" href=\"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-consumer-tax-laws.html\" class=\"fl-list-item-link\">\n                        North Carolina Consumer Tax Laws\n                    <\/a>\n                <\/li>\n                            <li class=\"fl-list-control-list-item\" data-testid=\"fl-content-list-item\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a title=\"North Carolina Personal Income Tax Laws\" href=\"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-personal-income-tax-laws.html\" class=\"fl-list-item-link\">\n                        North Carolina Personal Income Tax Laws\n                    <\/a>\n                <\/li>\n                            <li class=\"fl-list-control-list-item\" data-testid=\"fl-content-list-item\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a title=\"North Carolina Tax Evasion and Fraud Laws\" href=\"https:\/\/www.findlaw.com\/state\/north-carolina-law\/north-carolina-tax-evasion-and-fraud-laws.html\" class=\"fl-list-item-link\">\n                        North Carolina Tax Evasion and Fraud Laws\n                    <\/a>\n                <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n<script type=\"application\/ld+json\">\n  {\n    \"@context\":\"https:\/\/schema.org\",\n    \"@type\":\"ItemList\",\n    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