NCDOR Communication

Use Worksheets To Complete September 2009 And 3rd Quarter 2009 Sales And Use Tax Returns

Taxpayers should use the self-calculating worksheets available online to compute the sales and use tax they owe for September 2009 to reflect the temporary 1 percent increase in the state sales tax rate. Taxpayers would then use the tax due and other calculations in their September 2009 monthly or 3rd quarter (July –September) Sales and Use Tax returns (E-500) and the Utility and Liquor Sales and Use Tax returns (E-500E), which are due for monthly filers on Oct. 20 and on Oct. 31 for quarterly filers.

The four self-calculating worksheets are available from the N.C. Department of Revenue website:

• E-500 for Monthly and Monthly with Pre-payment Filers
• E-500 for Quarterly Filers
• E-500E for Monthly and Monthly with Pre-payment Filers
• E-500E for Quarterly Filers

Taxpayers should enter information on the worksheets as requested and the worksheets will calculate the tax due and other figures that the taxpayers should transfer to their sales and use tax returns.

• Taxpayers should not submit a copy of the worksheet with their returns. This will delay the processing of the returns.

Taxpayers should only use the worksheets to compute their September 2009 monthly or 3rd quarter 2009 sales and use tax. Pre-printed returns for 2009-2010 will include the new rate and will be mailed to taxpayers before they file their October returns. In addition, the online file and pay system for sales taxes will reflect the new rate for October returns, which are due in November. Click here for more details about the temporary 1 percent increase in the sales tax rate.

Questions, Or To Get More Information

Please call the Taxpayer Assistance and Collections Center at 1-877-252-3052 if you have any questions about this issue.

This communication is accurate and up to date as of the date of publication, which is listed above the headline. It may be superseded by a change in tax laws or an updated version of the communication.