Every retail or wholesale merchant in the business of selling, renting or leasing taxable tangible personal property in North Carolina is required to obtain a Certificate of Registration unless specifically exempt by statute. Once registered, you will receive information from the Department of Revenue on sales and use tax reporting and remittance requirements.
Apply online for your Sales and Use Tax number, complete the Application for Sales and Use Tax (Form NC-BR) or contact the North Carolina Department of Revenue at (877) 252-3052.