North Carolina identifies businesses for sales tax purposes using a Sales and Use Tax Account ID issued by the North Carolina Department of Revenue (NCDOR). This guide explains what the Account ID is, where to find it, and how to obtain one.
Your Sales and Use Tax Account ID is the 9-digit number assigned by the North Carolina Department of Revenue when your business registers for a sales and use tax account. NCDOR uses this number to track your filings, payments, and tax obligations.
The Account ID appears on your Certificate of Registration, the document NCDOR issues once your registration is approved. If you registered online, NCDOR issues your Account ID instantly, and mails your Certificate of Registration within about ten business days.
If you've already registered with NCDOR, you can find your Sales and Use Tax Account ID in any of the following places:
Your Certificate of Registration. NCDOR mails this certificate to the business address on your registration application. Your 9-digit Account ID is printed on it.
Your coupon booklet. If you file paper returns, your Account ID appears on the preprinted coupon booklet NCDOR sends you.
A previously filed return. Your Account ID appears on any Form E-500 sales and use tax return your business has filed, whether it was filed by you or by a previous provider.
NCDOR's Sales and Use Taxpayer Database. Search the Sales and Use Tax Number Registries using your complete legal business name to look up your active Account ID. The registries are unavailable each Sunday from 4:00 a.m. to 12:00 p.m. for scheduled maintenance.
NCDOR correspondence. Notices, letters, and account-related communications from NCDOR reference your Account ID.
Your eBusiness Center account. If your business is registered for online filing, log in to the eBusiness Center with your NCID user ID and password to view your sales and use tax account.
If you can't locate your Account ID and your business doesn't appear in the taxpayer database, contact the North Carolina Department of Revenue at 1-877-252-3052. A representative can confirm your registration status and help you retrieve your Account ID.
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