Merchant Of Registration

Before a person may engage in business as a retailer or a wholesale merchant or when a facilitator is liable for tax under this Article, the person must obtain a certificate of registration.

Other Information

Duration of License

Perpetual

Authority

GS 105-33

Exam: No Exam
License Type: Stand-Alone License

Fees

Application
$0.00
New License
$0.00
Renewal
$0.00
Reciprocity:
$0.00
Miscellaneous:
$0.00

Other Requirements

To obtain a certificate of registration, a person must register with the Department. A person who has more than one business is required to obtain only one certificate of registration for each legal entity to cover all operations of each business throughout the State. An application for registration must be signed as follows: By the owner, if the owner is an individual. By a manager, member, or company official, if the owner is a limited liability company. By a manager, member, or partner, if the owner is a partnership. By an executive officer or some other person specifically authorized by the corporation to sign the application, if the owner is a corporation. If the application is signed by a person authorized to do so by the corporation, written evidence of the person's authority must be attached to the application.

Exemptions

Rental On Property, As In Renting Storage Areas. Food Sold By A Non-Profit Church Or Religious Organization When The Proceeds Of The Sales Are Actually Used For Religious Activities. -"General Interest Magazine" Subscriptions Sold Or Published. Wheelchair Lifts Installed On Vans Or Automobiles By Prescriptions Only Are Exempt

Licensing Authority

NC Department of Revenue
Taxpayer Assistance
4701 Atlantic Avenue
Ste. 118
Raleigh, NC 27604-
919-707-0880

Please check with your local City, County or Municipality for area specific license requirements they may have.