Governor Cooper Expands Penalty Relief for Taxpayers Affected by Coronavirus

Governor Cooper Expands Penalty Relief for Taxpayers Affected by Coronavirus 

Sales and Use Taxes

• There will be no penalties for late filing or payment of North Carolina sales and use and withholding taxes through July 15. 

Penalty Waivers

• NCDOR expanded relief from penalties for failing to obtain a license, to file a return, or to pay taxes due from March 15 – July 15
• The relief from Late Action Penalties applies to 11 additional, and 13 total tax types:
  • Income and Franchise Tax; (effective 3/23/20)
  • Withholding Tax; (effective 3/23/20)
  • Sales and Use Tax;
  • Scrap Tire Disposal Tax;
  • Tax Administration Page 2 of 3 March 31, 2020
  • White Goods Disposal Tax;
  • Motor Vehicle Lease and Subscription Tax;
  • Solid Waste Disposal Tax;
  • 911 Service Charge for Prepaid Telecommunications Service;
  • Dry-Cleaning Solvent Tax;
  • Primary Forest Products Tax;
  • Freight Car Line Companies; and
  • Various Taxes Administered by the Excise Tax Division