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