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- You need a seller’s permit in North Carolina to collect and remit sales tax when selling retail. To get a seller’s permit, contact the North Carolina Department of Revenue.
- It is free to apply for a sales tax permit. You can visit the North Carolina Department of Revenue’s website for information. Allow 3-6 months before opening a restaurant to get all required licenses and permits. These vary by city, county, and state.
Sales Tax Permit and Responsibilities
- Most businesses selling taxable goods or services in North Carolina need a seller’s permit to collect and remit sales tax. This permit is also called a Certificate of Registration or sales tax number. You may also need a county or city business license.
- The seller’s permit allows you to collect and remit sales tax in the state it is issued. Failure to collect and remit sales tax can lead to interest, fines, or criminal charges.
- Online and other retailers shipping products to North Carolina residents must collect and remit North Carolina sales tax. This requires obtaining a North Carolina sales tax certificate or seller’s permit.
Employer Identification Numbers
- You also need state and federal employer identification numbers (EINs) to withhold and remit employment taxes if you have employees.
- The permit includes a state tax ID number, which is different from the federal Employer Identification Number (EIN) obtained from the IRS. You may need permits in multiple states if you conduct business across state lines.
