How to Get a Seller’s Permit in NC: Apply Online or by Mail

To get a seller’s permit in NC, apply for a Sales and Use Tax Certificate of Registration through the North Carolina Department of Revenue (NCDOR) using Form NC-BR. You can file online or by mail, there’s no fee, and you must have the certificate in hand before your first taxable sale.1North Carolina Department of Revenue. Sales and Use Tax Registration

Who Needs to Register

Any retailer, wholesaler, or marketplace facilitator doing business in North Carolina must hold a certificate of registration before collecting sales tax.2North Carolina General Assembly. North Carolina Code 105-164.29 – Application for Certificate of Registration by Wholesale Merchants, Retailers, and Facilitators “Doing business” covers the obvious cases like running a storefront, renting a warehouse, or staffing an office in the state. It also covers less obvious situations: storing inventory in North Carolina, selling goods at a trade show, or operating a seasonal booth at a farmers’ market.

Wholesalers sometimes assume they’re exempt because they only sell to other businesses. They’re not. Even if every sale qualifies for a resale exemption, the wholesaler still needs its own certificate of registration.

Remote Sellers

If you’re based outside North Carolina, you have to register once your gross sales into the state exceed $100,000 in the current or previous calendar year.3Streamlined Sales Tax. Remote Seller State Guidance North Carolina previously also counted a 200-transaction threshold, but that trigger was eliminated effective July 1, 2024. Only the dollar amount matters now.

Marketplace Sellers

If you sell through a platform like Amazon, Etsy, or eBay, the marketplace facilitator is generally required to collect and remit North Carolina sales tax on your behalf for sales made through its platform once the facilitator exceeds $100,000 in gross sales into the state.3Streamlined Sales Tax. Remote Seller State Guidance That doesn’t automatically excuse you from registering. If you also sell through your own website, at craft fairs, or through any other channel, you’re responsible for tax on those sales. Sellers who sell exclusively through a registered marketplace should still confirm their filing obligations with NCDOR.

What to Gather Before You Apply

NCDOR uses Form NC-BR for business registration whether you file online or on paper.4North Carolina Department of Revenue. Prepare to Register Your Business Have the following ready:

  • Tax identification numbers. Sole proprietors enter their Social Security Number. Corporations, partnerships, and LLCs need a Federal Employer Identification Number (FEIN). Partnerships are always required to have a FEIN, and sole proprietors need one if they have employees.5NCDOR. Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge NC-BR
  • NC Secretary of State ID Number. Required for corporations and LLCs that have filed articles of incorporation or organization with the Secretary of State’s office.4North Carolina Department of Revenue. Prepare to Register Your Business
  • Legal business name exactly as it appears on your formation documents, plus any “Doing Business As” names. You’ll need both a physical location address and a mailing address.
  • Business details: the date sales will begin, whether you’ll sell retail or wholesale (or both), a description of the goods or services you’ll offer, your accounting method (cash or accrual), and which months you’ll operate if the business is seasonal.4North Carolina Department of Revenue. Prepare to Register Your Business
  • An estimate of your monthly sales tax collections. This determines your filing frequency, so give a realistic figure.

There is no fee to apply. NCDOR warns that third-party websites offering to process your registration for a fee are not affiliated with the state.1North Carolina Department of Revenue. Sales and Use Tax Registration If anyone asks you to pay for the permit itself, go directly to the NCDOR site instead.

Apply Online

The fastest route is NCDOR’s Online Business Registration system, which replaces the paper form. You’ll enter the same information Form NC-BR asks for, screen by screen. If the system can process everything at submission, you’ll see a confirmation number and your new account ID number on the final page. A notice confirming your account ID will also arrive by mail within five business days.6NCDOR. Business Registration

Sometimes the system can’t finish processing immediately. When that happens, you’ll get a tracking number instead of an account ID. Your registration will be completed within ten business days, and the account ID notice will be mailed to you.6NCDOR. Business Registration

Apply by Mail

If you prefer paper, print Form NC-BR from the NCDOR website and mail the completed form to the service center address listed in the form’s instructions.5NCDOR. Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge NC-BR Paper filers don’t get instant confirmation, so plan on the ten-business-day end of the window. Either way, do not begin collecting sales tax until you have your certificate and account ID.

How Your Estimate Sets Your Filing Frequency

The monthly sales tax estimate on your application isn’t just a formality. NCDOR uses it to assign how often you’ll file:5NCDOR. Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge NC-BR

  • Less than $100 per month in sales tax: quarterly filing.
  • $100 to less than $20,000 per month: monthly filing.
  • $20,000 or more per month: monthly filing with a prepayment requirement.

If your business grows, NCDOR can reassign you to a more frequent schedule. Underestimating your sales to land quarterly filing is a bad idea. It won’t reduce what you owe, and it can draw attention when your collections don’t match what you told the state at registration.

Once You’re Registered

You’re required to display your Sales and Use Tax Certificate of Registration at your primary place of business where customers can see it. If you operate from multiple locations, each one needs its own visible certificate.

Sales tax and use tax are two sides of the same coin. When you buy something for your business and the seller doesn’t charge North Carolina sales tax, you owe use tax on that purchase directly to NCDOR.7NCDOR. Frequently Asked Questions About Use Tax This commonly happens with online purchases from out-of-state vendors who aren’t registered here, or with items pulled from your resale inventory for personal or business use. Use tax is reported on the same return as your sales tax.

If your business moves, changes its legal name, or adds a location, notify NCDOR promptly. A change in ownership or business structure, such as converting from a sole proprietorship to an LLC, generally requires a brand-new registration rather than an update to your existing account. Close the old account before operating under the new one to avoid double-filing issues.

Buying Inventory for Resale

One practical benefit of holding the certificate is buying inventory without paying sales tax up front. When you purchase goods you intend to resell, you give your supplier a resale certificate that includes your registration number. The supplier skips charging you tax, and you collect tax from the end customer when you make the sale.

This only works for goods genuinely held for resale. If you buy something with a resale certificate and then use it yourself, put it in your office, or give it away, you owe use tax on that item. Misusing resale certificates is taken seriously. Beyond owing the unpaid tax, you can face additional penalties and potential misdemeanor charges depending on the circumstances. Keep clean records of what you buy for resale versus what you use in your business.