TAX & LICENSE
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:
North Carolina Department of Revenue
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. The current combined state and local sales and use tax for Mecklenburg County is 7.5 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.
Sales Tax Holiday
Clothing, footwear, and school supplies that sell for less than $100 per item and computers, printers, printer supplies, and educational software that sells for less than $3,500 per item are exempt from sales taxes between 12:01 A.M. on the first Friday in August and 11:59 P.M. the following Sunday. For more information on the Sales Tax Holiday or general questions about sales and use taxes, contact:
Sales & Use Tax
877-242-3052
www.dor.state.nc.us
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. Under a new federal law, the state death tax credit is being phased out over three years beginning with 2002. North Carolina did not adopt the phase-out, so the 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. The annual exclusion amount for gifts made on or after January 1, 2002, is $11,000. For more information on estate and/or gift taxes, contact:
Estate & Gift Tax
877-242-3052
www.dor.state.nc.us
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
Voter Registration
In order to register to vote in North Carolina, newcomers must sign a voter declaration stating that they are a U.S. citizen, a resident of North Carolina and the county for 30 days prior to the election, and at least 18 years of age by the next general election. They cannot be convicted of a felony unless rights of citizenship have been restored. The registration deadline is 25 days before the day of the election. Forms received by the county board of elections office or postmarked by the deadline as well as agency and Department of Motor Vehicle registration transactions are valid if completed by the deadline. Applicants are notified by the county board of elections of their precinct and polling place assignments. For more information on voting, contact the State Board of Elections or your county director of elections:
North Carolina State Board of Elections
919-733-7173
www.app.sboe.state.nc.us
League of Women Voters
The League is a nonpartisan political organization that encourages the informed and active participation of citizens in government. The organization assists voters in many ways while they work to increase the understanding of major issues.
National LWV
202-429-1965
www.lwv.org
LWV of North Carolina
919-783-5995
www.lwvnc.org
Pet Licensing
Licensing your pets not only contributes to public health but it can facilitate the return of a lost animal. Requirements can vary by jurisdiction and municipality. Contact your local animal control officer for details on fees and regulations in your area. Proof of rabies vaccinations is required for registration. Your local veterinarian will also be a valuable resource. The following organization provides a wealth of information and additional contacts:
Humane Society of Charlotte
704-377-0534
www.humanesocietyofcharlotte.org/hsc
Hunting & Fishing Licenses
Hunting and fishing licenses are available through sporting good stores or retailers that sell outdoor equipment. Licenses can also be purchased online at the North Carolina Wildlife Resources Commission website or by phone using a credit card:
North Carolina Wildlife Resources Commission
888-2HUNTFISH
www.ncwildlife.org
License Information
919-662-4370
www.ncwildlife.org