Sales & Use Tax Certificate of Registration — North Carolina
North Carolina restaurants must register (free) with the Department of Revenue for a sales & use tax certificate; Mecklenburg also adds a 1% prepared food & beverage tax.
What it is. The Sales and Use Tax Certificate of Registration authorizing a business to collect and remit North Carolina sales tax on prepared food and beverages. The combined rate runs ~6.75%-7.50% (4.75% state + 2%-2.75% county). In Mecklenburg County there is also an additional 1% local prepared food & beverage tax.
Who issues it. North Carolina Department of Revenue (NCDOR) (State layer).
When you need it. Before making taxable sales. Being current on NCDOR taxes is also a prerequisite to obtaining/renewing an ABC permit.
How to apply. Register online with NCDOR (free).
Fees. Free to register.
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- NCDOR — ABC Commission Tax Compliance (registration context) — https://www.ncdor.gov/abc-alcoholic-beverages-control-commission-tax-compliance — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.