Attachment M - Tax Schedule Matrix.xlsx
XLSX spreadsheet 54 KB Posted
- Attached to
- Tax System Modernization
- Solicitation number
- Doc1288967193
- Issued by
- North Carolina
About this file
This is a Tax Schedule Matrix (Attachment M) for the North Carolina Department of Revenue (NCDOR) RFP 45-RQ161211 Tax System Modernization project. The document outlines various tax types, their filing frequencies, and associated statistics for Fiscal Year 2023. The matrix covers several major tax categories including Individual Income Tax, which generated $19 billion in revenue and $2 billion in refunds from 5 million returns, and Sales and Use Tax, which processed 1.7 million returns generating $18 billion in revenue with $764 million in refunds.
The matrix details specialized tax types such as Alternative Highway Use Tax ($139 million in revenue), Scrap Tire Disposal Tax ($29 million in revenue), White Goods Disposal Tax ($8 million in revenue), and Dry-cleaning Solvent Tax. Each tax type has specific filing frequencies (monthly, quarterly, or annually) and due dates. The document provides comprehensive data on the number of returns, payments, revenue collected, and refunds issued for each tax category, serving as a reference document for the tax system modernization project.
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Other files
| File | Type | Posted |
|---|---|---|
| Attachment I - Functional Specifications.xlsx | XLSX spreadsheet | |
| Attachment L - Staffing Plan.xlsx | XLSX spreadsheet | |
| Attachment P - Interface Inventory.xlsx | XLSX spreadsheet | |
| Attachment J - Technical Specifications.xlsx | XLSX spreadsheet | |
| Attachment N - Forms Inventory.xlsx | XLSX spreadsheet | |
| RFP 45-RQ161211 NCDOR Tax System Modernization.pdf | ||
| Revised Attachment i - Functional Specifications.xlsx | XLSX spreadsheet | |
| Attachment O - Systems Inventory.xlsx | XLSX spreadsheet | |
| Attachment D - Cost Form.xlsx | XLSX spreadsheet | |
| Attachment Q - Implementation Roles & Responsibilities.xlsx | XLSX spreadsheet | |
| Attachment V - Statutory References.xlsx | XLSX spreadsheet | |
| Addendum 1 RFP 45-RQ161211-State Response to Vendor Questions.pdf | ||
| Revised Attachment D - Cost Form.xlsx | XLSX spreadsheet | |
| Revised Attachment H.pdf |
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Cover Sheet Attachment M Tax Schedule Matrix
NCDOR RFP 45-RQ161211
Tax System Modernization
Tax Schedule
| Tax Grouping | Tax Type/Reporting | Description | Filing Frequency | Filing Frequency Notes | Due Date | Number of Returns/ Forms | Number of Payments | $ Revenue Collected | ||||
| Fiscal Year 2023 | Number of Refunds Issued | |||||||||||
| Fiscal Year 2023 | $ Refunds Issued | |||||||||||
| Fiscal Year 2023 | Notes | |||||||||||
| Individual | Individual Income Tax | Income tax imposed on every resident of North Carolina and certain nonresidents of North Carolina. Individual income tax is imposed at a flat rate. The rate is determined by the General Assembly. | Annually | Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length. | The 15th day of the 4th month after the end of the taxpayer's tax year. The due date can be extended. | 5 million | 3.5 million | $19 billion | 3 million | $2 billion | Individual Income Revenue and Refund $'s includes Withholding, Partnership, and Fiduciary | |
| Sales, Use, and Taxes Administered like Sales & Use | Sales and Use Tax | State and Local Sales and Use Tax. The tax is imposed on tangible personal property and certain digital property and services. Taxpayers can register directly with the Department and through Streamlined. Rates and distributions depend on the type of item sold and county to which the sale is sourced. The Department distributes portions of the sales and use tax receipts to local governments and specific State funds. We currently have multiple account types for sales and use tax. | Monthly |
Monthly with prepayment
| Quarterly | Allow taxpayers to register as seasonal and wholesale. Seasonal only required to file during months of operation. Wholesale not required to file unless they have tax liability. | Monthly including with prepayment - 20th day of the following month | |||
| Quarterly - Last day of the month following end of quarter | 1.7 million | 1.4 million | $18 billion | 28K | $764 million |
| Sales, Use, and Taxes Administered like Sales & Use | Sales and Use - Refund | Certain entities are allowed a refund of sales and use tax paid. Entities eligible for refund include: certain non-profits, State agencies, certain governmental entities, interstate carriers, utility companies, and other specific industries. These claims are not overpayments and do not accrue interest. Non-profits have a maximum refund amount per State fiscal year of $31,700,000. | Quarterly |
Semiannually Annually Department could provide a monthly filing frequency in its discretion but does not currently. Quarterly (State agency) - 15 days after end of calendar quarter (set by law) Quarterly (Utility and Interstate Carrier) - 60 days after the close of each calendar quarter (Frequency and Date set by Secretary) Semiannually (non-profit) - October 15 and April 15 (set by law)
| Annually - 6 months after end of fiscal year (set by law) | 16.5k | N/A | N/A | See Notes | See Notes | The tax is Sales and Use tax. Listed separately due to different filing frequencies and due dates. Amounts are included in Sales and Use Tax information above |
| Sales, Use, and Taxes Administered like Sales & Use | Alternative Highway Use Tax (Motor Vehicle Lease, Rental, and Subscriptions) | Tax on limited possession commitments when a person elects not to pay the Highway Use Tax at time of vehicle registration. The tax rate on a long term lease or rental of a motor vehicle is 3%. The tax rate on a short term lease or rental of a motor vehicle is 8%. The tax rate on a vehicle subscription is 5%. A maximum tax may apply. | Monthly |
Monthly with prepayment
| Quarterly | Monthly including with prepayment - 20th day of the following month | ||||
| Quarterly - Last day of the month following end of quarter | 8.6K | 2.5K | $139 million | 0 | N/A |
| Sales, Use, and Taxes Administered like Sales & Use | Scrap Tire Disposal Tax | A tax imposed on the sale or purchase of new tires. The rate is determined based on the size of the bead diameter. | Monthly |
Monthly with prepayment
| Quarterly | Monthly including with prepayment- 20th day of the following month | ||||
| Quarterly - Last day of the month following end of quarter | 26K | 10K | $29 million | 145 | $104K |
| Sales, Use, and Taxes Administered like Sales & Use | White Goods Disposal Tax | A tax imposed on the sale or purchase of new white goods. The tax is currently $3.00 for each new white good. | Monthly |
Monthly with prepayment
| Quarterly | Monthly including with prepayment- 20th day of the following month | ||||
| Quarterly - Last day of the month following end of quarter | 4.5K | 1.1K | $8 million | 19 | $26K |
| Sales, Use, and Taxes Administered like Sales & Use | Dry-cleaning Solvent Tax | A per gallon tax on dry-cleaning solvents sold to, or purchased by, a dry-cleaning facility. The tax is based on the type of solvent. | Monthly |
Monthly with prepayment
| Quarterly | Monthly including with prepayment- 20th day of the following month Quarterly - Last day of the month following end of quarter | <100 | <100 | $98K | 0 | N/A | Law currently sunsets the tax 1/1/2030, however, sunset date has been extended multiple times. | ||||
| Sales, Use, and Taxes Administered like Sales & Use | Solid Waste Disposal Tax | A per ton tax on disposal of certain waste and debris in landfills and on transfers at transfer stations. The current tax rate is $2.00 per ton of waste. | Quarterly | Quarterly - Last day of the month following end of quarter | <500 | <100 | $27 million | 4 | $800K | ||
| Sales, Use, and Taxes Administered like Sales & Use | 911 Service Charge for Prepare Wireless Telecommunications | A fee on each retail purchase of prepaid wireless telecommunications service. Rate of fee is set by the 911 Board every year. | Monthly | ||||||||
| Semiannually | Monthly- 20th day of the following month | ||||||||||
| Semiannually - July 20 and January 20 | 2.5K | 1.7K | $15 million | 7 | $1k | ||||||
| Sales, Use, and Taxes Administered like Sales & Use | Transportation Commerce Tax | A tax on the gross receipts from for-hire ground transport service. The tax is either 1.5% or 1%. | Monthly |
Monthly with prepayment
| Quarterly | Monthly including with prepayment- 20th day of the following month | |||||||||||
| Quarterly - Last day of the month following end of quarter | N/A | N/A | N/A | N/A | N/A | Tax begins 7/1/2025 | ||||||
| Partnership | Partnership Income Tax | Income tax imposed on certain partnerships doing business in North Carolina. The tax rate imposed on a partnership is the same tax rate as that imposed on an individual. | Annually | Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length. | The 15th day of the 4th month after the end of the taxpayer's tax year. The due date can be extended. | 160K | 100K | N/A | N/A | N/A | ||
| Estates and Trusts | Estates and Trusts Income Tax | Income tax imposed on certain estates and trust. The tax rate imposed on the estate or trust is the same tax rate as that imposed on an individual. | Annually | Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length. | The 15th day of the 4th month after the end of the taxpayer's tax year. The due date can be extended. | 66K | 35K | N/A | See Notes | See Notes | See note for Individual Income Tax | |
| Withholding | Withholding Tax | Employers and certain payers (collectively, "taxpayers") are required to withhold income tax from wages and other compensation paid to employees and other income recipients. |
Taxpayers must register with the Department and make required payments based on the required filing frequency.
Quarterly Monthly Semiweekly Quarterly - Last day of the month following the end of the quarter
Monthly - 15th day of the following month except for the month of December, which is due on January 31
Semiweekly - Withholding tax payments are required to be made 3 business days after the end of the payroll period. Payroll periods are Saturday - Tuesday and Wednesday - Friday. Semiweekly taxpayers are also required to file a quarterly return to reconcile the payments made during the quarter. The quarterly return is due on the last day of the month following the end of the quarter.
| 4.4 million | 1.9 million | N/A | See Notes | See Notes | See note for Individual Income Tax | ||||||
| Withholding | Withholding Tax | An employer that withholds State income tax from wages are required to electronically file an annual reconciliation return (Form NC-3) and attach certain income statements, e.g. federal form W-2 and 1099. The Department provides a table listing all required forms on the DOR website. | Annually | On or before January 31st following the close of a calendar year. If the employer terminates its business before the close of the calendar year, on or before the last day of the month following the end of the calendar quarter in which the business terminates (but no later than January 31.) | 12 million | N/A | N/A | N/A | N/A | ||
| Corporate and Franchise | Corporate Income Tax | Corporate Income Tax is imposed on the net income of every C Corporation (and entities electing to be taxed as C Corporations) doing business in North Carolina. Corporate Income Tax is imposed at a flat rate. The rate is determined by the General Assembly. Income tax is imposed on certain S Corporations (and entities electing to be taxed as S Corporations) doing business in North Carolina that elect to be taxed in North Carolina at the entity level (a "Taxed S Corporation") and S Corporations that have nonresident shareholders electing to file a composite return. The tax rate imposed on the Taxed S Corporation and on the S Corporation that pays tax on behalf of its nonresident shareholders on a composite return is the same tax rate as that imposed on an individual. | |||||||||
| Annually | Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length. | The 15th day of the 4th month after the end of the taxpayer's tax year. The due date can be extended. | 295K | 280K | $2 billion | 19K | $222 million | ||||
| Corporate and Franchise | Corporate Reinstatement Fee | Fee paid to cover the cost of reinstatement of a suspended corporation by the Secretary of State. | Ad Hoc | N/A | N/A | 1.7K | N/A | See Notes | See Notes | Revenue Collected included in Corporate Income Tax information above | |
| Corporate and Franchise | Franchise Tax | Franchise tax is imposed on every corporation doing business in North Carolina. Franchise tax is for the income year of the corporation in which the tax becomes due. For C Corporations the Franchise tax is $1.50 per $1000 (.0015) for the first $1,000,000 of the Net Worth tax base with a minimum tax of $200 and maximum tax of $500 on the first $1,000,000. If the Net Worth Tax base exceeds $1,000,000, the Franchise Tax is determined by multiplying the amount over $1,000,000 by .0015 and adding $500. For S Corporations the Franchise tax is $200 on the first $1,000,000 of the Net Worth tax base and $1.50 per $1000 that exceeds the first $1,000,000 with a minimum tax of $200. The rate is determined by the General Assembly. | Annually | Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length. | The 15th day of the 4th month after the end of the taxpayer's tax year. The due date can be extended. | 290K | 350K | $881 million | 1.6K | $24 million | |
| Insurance | Insurance Gross Premiums Tax | Gross premiums tax is imposed on all insurers, health service corporations, health maintenance organizations, prepaid health plans, and self-insurers organized and licensed in accordance with State statutes and doing business in this State. Retaliatory tax is imposed on all insurers. Additional tax on property coverage contracts is imposed on property and casualty insurers. Gross premiums tax is imposed on all captive insurers doing business in this State. The insurance regulatory charge is imposed on all insurers, health service corporations, health maintenance organizations, prepaid health plans, and self-insurers. Insurers, health service corporations, health maintenance organizations, prepaid health plans, and self-insurers are required to make installment payments if the premium tax liability for the immediately preceding year is equal to or greater than $10,000. The rates are determined by the General Assembly. | |||||||||
| Annually | With certain quarterly prepayment requirements | March 15th | 7K | 4K | $1 billion | 95 | $15 million | ||||
| Corporate and Franchise | Freight Car Lines | Gross earnings tax on freight line companies is imposed on every freight line company engaged in the business of operating, furnishing or leasing freight cars. Gross earnings tax on freight line companies is in lieu of all ad valorem taxes by either State or local jurisdictions. Gross earnings tax on freight line companies is 3% upon the total gross earnings received from all sources by such freight line company within the State. The rate is determined by the General Assembly. | Annually | Calendar Year Only | April 30th | 150 | <50 | $299K | 0 | N/A | |
| Motor Fuels | Motor Fuels Tax | An excise tax at the motor fuel rate on motor fuel: 1) removed from a refinery or a terminal; 2) imported by a system transfer to a refinery or a terminal; 3) imported by a means of transfer outside the terminal transfer system for sale, use or storage in this State; 4) fuel grade ethanol or biodiesel fuel meeting certain descriptions; 5) blended fuel made in this State or imported into this State; 6) transferred within the terminal transfer system. Motor fuel tax rate changes annually and effective January 1st through December 31st. | Monthly |
Quarterly
| Annually | Tax Due Returns- Monthly or Annually |
| Refund Returns- Monthly, Quarterly, Annually | Tax Due Returns: |
Monthly - 22nd day of the following month Annual - 45 days after the close of the year
Refund Returns:
Annual - by April 15 of the following year Quarterly- last day of the month after the end of the quarter
| Monthly - 22nd day of the following month | 13K | 2.8K | $2.5 billion | 16K | $113.5 million | Revenue and Refund $'s include Motor Fuels and Motor Carrier taxes |
| Motor Fuels | Inspection | An inspection tax levied on all fuel listed in this section regardless of whether the fuel is exempt from the Excise Tax. | Monthly |
Quarterly Annually Tax Due Returns:
Monthly - 22nd day of the following month Annually - 45 days after the close of the year
Refund Returns:
Annually - by April 15 of the following year Quarterly- last day of the month after the end of the quarter
| Monthly - 22nd day of the following month | N/A | N/A | N/A | N/A | N/A | Inspection Tax is applied to the Motor Fuels (MF) Tax returns that are filed. The number of returns for MF should reflect the number of returns that have Inspection Tax. |
| Motor Fuels | Alternative Fuels | A tax imposed on liquid alternative fuel used to operate a highway vehicle by means of a supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. |
| There are two components to each return. There is a $50 FTF penalty for not filing timely for gallons from taxpaid storage (informational return component). The return also has a tax due component for taxable gallons from common storage (tax due return component). | Quarterly | Quarterly- last day of the month after the end of the quarter | ||||||||||
| <200 | <200 | N/A | N/A | N/A | ||||||||
| Motor Carrier | Motor Carrier Tax (IFTA) | A road tax for the privilege of using the streets and highways of this state. | Quarterly | |||||||||
| The last day of the month following the end of the quarter | 76K | 36K | N/A | See Notes | See Notes | See note for Motor Fuels Tax | ||||||
| Tobacco | Cigarette Tax | A tax is levied on the sale or possession for sale in this State, by a licensed distributor, of all cigarettes at the rate of two and one-fourth cents (2.25cents) per individual cigarette. | Monthly | Monthly- 20th of the month following month of activity | 5k | 6k | $287 million | 138 | $411K | Includes all Revenue and Refund information for Cigarette Tax, Other Tobacco Products, and for Vapor | ||
| Tobacco | Other Tobacco Products | An excise tax is levied on the sale, use, consumption, handling, or distribution of tobacco products at the following rates: On cigars, the rate is 12.8% of the cost price, subject to a cap of 30 cents per cigar. On all other tobacco products, the rate of 12.8% of the cost price. | Monthly | Monthly- 20th of the month following month of activity | See Notes | See Notes | See Notes | See Notes | See Notes | Returns are included in Cigarette for Other Tobacco Products | ||
| Tobacco | Other Tobacco Products: Vapor Tax | An excise tax is levied on the sale, use, consumption, handling, or distribution of tobacco products at the following rates: On vapor products, the rate of 5 cents per fluid millimeter of consumable product. | Monthly | Monthly- 20th of the month following month of activity | 4k | 3k | See Notes | See Notes | See Notes | See Cigarettes for all Vapor Data, except returns and payments | ||
| Alcohol | Malt Beverage, Wine, Spirituous Liquor, Railroad | An excise tax of 61.71¢ per total taxable gallon is levied on the sale of malt beverages, wine (fortified and unfortified) and spiritous liquor. A wine shipper permittee must pay the excise tax on wine shipped directly to consumers in this State. | Monthly | Monthly- 20th of the month following month of activity | 22K | 11K | $589 million | 533 | $185K | |||
| Alcohol | Wine Shipper Permittee | A wine shipper permittee must pay the excise tax on fortified @ 29.34¢ and on unfortified @ 26.34¢ on wine shipped directly to consumers in this State. | Annually | Annual-15th day of the first month of the following calendar year. | See notes | See notes | See notes | See notes | See notes | Wine Shipper Permittee returns and collections are included in Malt Beverage, Spirituous Liquor and Railroad. | ||
| Privilege | Privilege License Tax: Loan agencies, check cashers, pawnbrokers | Every person, firm or corporation engaged in any of the following businesses must pay for the privilege of engaging in that business any annual tax of $250.00. This includes loan agencies, check cashiers and pawn brokers. | Annually | Annual license- July 1 | 139K | 40K | $40 million | 1.1K | $124K | |||
| Installment Paper Dealer | Installment Paper Dealer Tax | Every person, engaged in the business of dealing in, buying, or discounting installment paper, notes, bonds, contracts, or evidence of debt for which, at the time of or in connection with the execution of the instruments, a lien is reserved or taken upon personal property located in this state. | Quarterly- 20th day after the end of the quarter | Quarterly- 20th day after the end of the quarter | ||||||||
| <500 | <500 | $32 million | N/A | N/A | ||||||||
| Sports Wagering | Sports Wagering Tax | Tax of 18% imposed on each interactive sports wagering operator, based on the gross wagering revenue of the interactive sports wagering operator. |
| Effective January 8, 2024 | Monthly | Monthly- 20th day of the month following month of activity | <100 | <100 | N/A | N/A | N/A | Effective January 8, 2024 | ||||
| Severance | Severance Tax | An excise tax is levied on the privilege of engaging in the severance of energy minerals from the soil or water of this state. | Monthly | |||||||||
| Quarterly | Monthly- 25th day of the 2nd month following the calendar month | |||||||||||
| Quarterly- 25th day of the 2nd month following the end of the quarter | 0 | 0 | N/A | N/A | N/A | No registered taxpayers | ||||||
| Conveyance | Conveyance Tax | An excise tax is levied on each instrument by which any interest in real property is convey to another person. | Monthly | Monthly - 15th day of the month following the calendar month | 1.3K | 1.2K | $119 million | 0 | N/A | |||
| Unauthorized Substance | Unauthorized Substance Tax | An excise tax is levied on controlled substances possessed, either actually or constructively | Within 48 hours after actual or constructive possession of the controlled substance | Within 48 hours after actual or constructive possession of the controlled substance | 4.7K | 15K | $9 million | 119 | $211K | |||
| Property | Public Service Companies | Appraise all Public Service Companies per 105-289 at their fair market value. This includes Railroads, Pipelines, Power, Gas, Motor Freight, Bus, Airline, Solar, Telephone (landline and cellular) companies. This does not include private rail carlines. | Annually | March 31 (extensions can be granted) | N/A | N/A | N/A | N/A | N/A | |||
| Property | Appeals (PTC) | Administer and provide support for all appeals to the Property Tax Commission. | Ad Hoc | Within (30) days of the notice of decision from the local Board of Equalization and Review | N/A | N/A | N/A | N/A | N/A | |||
| Corporate and Franchise | Primary Forest Products Income Tax | The tax applies to entities that own primary forest product, which includes whole trees for chipping, whole tree logs, sawlogs, pulpwood, veneer bolts, posts, poles, and pilings, at the time it is processed into a secondary product such as rough lumber, crossties, timbers, chips, veneer, furniture squares, posts, poles, pilings, or any other products made directly from primary products. | Quarterly | Quarterly - Last day of the month following end of quarter | 400K | 400K | $1.5 million | 9 | $13K | |||
| Information Reporting | Beer and Wine Wholesalers | Annual informational report of wholesale sales of alcohol required to be filed at the request of the Secretary of Revenue by Beer and Wine Wholesalers, which includes wine wholesalers, wholesalers, unfortified winery permit holders, fortified winery permit holders, and brewery permit holders. | Annually | July 1 | 425 | N/A | N/A | N/A | N/A | Report is required to be filed electronically. | ||
| Information Reporting | ABC Boards | Annual informational report of wholesale sales of alcohol required to be filed at the request of the Secretary of Revenue by ABC Boards. | Annually | July 1 | 170 | N/A | N/A | N/A | N/A | Report is required to be filed electronically. | ||
| Information Reporting | Occupational Licensing Boards | Annual informational report of licensee information required to be filed at the request of the Secretary of Revenue by Occupational Licensing Boards. | Annually | July 1 | <100 | N/A | N/A | N/A | N/A | Report is required to be filed electronically. | ||
| Information Reporting | Payment Settlement Entity (1099K) | Payment Settlement Entities required to file Form 1099-K with the IRS are required to submit the information to the NCDOR at the same time the information is filed with the IRs. | Annually | March 31 | 475K | N/A | N/A | N/A | N/A | Report is required to be filed electronically. | ||
| Information Reporting | Sale of Real Property by Nonresidents | Every individual, fiduciary, partnership, corporation, or unit of government buying real property located in North Carolina from a nonresident individual, partnership, estate, or trust must complete Form NC-1099NRS to report the seller information, property location, closing date, and gross sales price of the real property and its associated tangible personal property. | Ad Hoc | Within 15 days of the closing date of the sale. | 8K | N/A | N/A | N/A | N/A | Report may be filed electronically or by paper. | ||
| Other | Job Development Investment Grants | Annual fee paid by NC’s Job Development Investment Grant’s grantees. | ||||||||||
| N/A | N/A | N/A | <200 | $300K | N/A | N/A | ||||||
| Other | NC Education Endowment Fund | Taxpayers can elect to contribute part of their income tax refund to help fund NC teacher pay. (Taxpayers can also voluntarily send a contribution to DOR for the same fund.) DOR transfers all funds earmarked for this fund to the appropriate agency. | N/A | N/A | N/A | <200 | $68k | N/A | N/A | |||
| Repealed | Gift Tax | Tax on the transfer of real or personal property without receiving consideration equal to the fair market value. |
| Repealed effective January 1, 2009. | Repealed | Repealed | <10 | <10 | $9K | 0 | N/A | |
| Repealed | Manufacturing Tax | A privilege tax at a rate of one percent (1%) with a maximum tax of eighty dollars ($80.00) per article imposed on certain machinery and equipment. |
Repealed effective July 1, 2018.
| Repealed | Repealed | <50 | < 1k | $300K | 7 | $300K | |
| Repealed | Electric | Annual franchise tax on electric power company engaged in the business of furnishing electricity. Tax was 3.22% of taxable gross wages. Tax was payable in accordance with GS 105-164.16 and return filed quarterly. |
| Repealed effective July 1, 2014 and applicable to gross receipts billed on or after that date | Repealed | Repealed | 0 | 1 | See Notes | N/A | N/A | Revenue Collected included in Franchise Revenue/Refund information above | |
| Repealed | Water and Sewer | Annual franchise tax on water company engaged in owning or operating a water system subject to regulation of the Utilities Commission and public sewage company engaged in owning or operating a public sewage system. Tax on water company was 4% of taxable gross wages. Tax on public sewage company was 6% of taxable gross receipts. Tax was filed and payable quarterly. |
| Repealed effective July 1, 2014 and applicable to gross receipts billed on or after that date | Repealed | Repealed | 0 | 51 | See Notes | N/A | N/A | Revenue Collected included in Franchise Revenue/Refund information above | |
| Repealed | Mutual Burial | Annual franchise tax on all domestic mutual burial associations. Tax rate based on membership from $15 to $50. |
Repealed effective for taxes due on or after April 1, 2017. Repealed Repealed 0 3 See Notes N/A N/A Revenue Collected included in Franchise Revenue/Refund information above
NC Tax Schedules - Old
| Revenue Description | Brittany Notes/Status | DESCRIPTION | Filing Frequency | Filing Frequency Notes | Due Date | Number of Taxpayers (Active and Inactive) | ||
| Fill in later | Number of Tax Accounts | |||||||
| Fill in later | Number of Returns Filed | |||||||
| Fiscal Year 2023 | Number of Payments Processed | |||||||
| Fiscal Year 2023 | $ Revenue Collected | |||||||
| Fiscal Year 2023 | Number of Refunds Issued | |||||||
| Fiscal Year 2023 | $ Refunds Issued | |||||||
| Fiscal Year 2023 | Notes | |||||||
| 01 | Individual Income Tax | Return number includes extensions and all tax years. Do we want to adjust, or clarify? |
AA: Do not need exact. Should not include extensions. Need to document source of where we got the information.
BJ AI: Round all numbers and document source. Remove Extensions.
| Need to discuss again how to handle columns H and I | Income tax imposed on every resident of North Carolina and certain nonresidents of North Carolina. Individual income tax is imposed at a flat rate. The rate is determined by the General Assembly. | Annually | (Note: Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length.) | The 15th day of the 4th month after the end of the taxpayer's tax year. By taxpayer request, the original due date can be extended automatically by the Secretary for an additional six months. | ~5 million | ~3.5 million | $ 18,791,605,212.48 | 3,013,695 | $ 1,895,197,954.37 | Individual Income Revenue and Refund $'s includes Withholding, Partnership, and Fiduciary | |||||
| 02 | Sales and Use Tax | State and Local Sales and Use Taxes imposed on certain property and certain services. Taxpayers can register and file directly with the Department and through Streamlined. Rates depend on the type of item sold and county to which the sale is sourced. The Department distributes portions of the sales and use tax receipts to local governments and specific State funds. We currently have multiple account types for sales and use tax. | Monthly; Quarterly | Monthly with Prepayment, Monthly, and Quarterly | Monthly including w/ Prepayment- 20th day of the following month. Quarterly - Last day of the month following end of quarter | ~300,000 | ~1.7 million | ~1.4 million | $ 18,082,391,317.14 | 28,607 | $ 763,689,807.76 | ||||
| Sales and Use Tax - Refund | Amelia - will be able to say for sure - need to determine whether all of S&U refunds are for this | Certain entities are allowed a refund of sales and use tax paid. Entities eligible for refund include: certain non-profits, certain government agencies, interstate carriers, utility companies, and other specific industries. These claims are not overpayments and do not accrue interest. Non-profits have a maximum refund amount per fiscal year of $31,700,000. | Quarterly; Semiannualy; Annually | Quarterly (State Agency), Quarterly (Utility & Interstate Carrier) | Quarterly (State agency) - 15 days after end of calendar quarter; Quarterly Utility and Interstate Carrier - 60 days after the close of each calendar quarter; Semiannual Non-profit - October 15 and April 15; Annual - 6 months after end of fiscal year. | Move totals from row 3 to this row? | |||||||||
| 03 | Partnership Tax | Taxpayers/Accounts? | Income tax imposed on certain partnerships doing business in North Carolina, including partnerships that elect to be taxed in North Carolina at the entity level (a "Taxed Partnership"), and partnerships that have nonresident partners. The tax rate imposed on the Taxed Partnership and on the partnership that pays tax on behalf of its nonresident partners is the same tax rate as that imposed on an individual. | Annually | (Note: Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length.) | The 15th day of the 4th month after the end of the taxpayer's tax year. By taxpayer requests, the original due date can be automatically extended for six months by the Secretary. | ~160,000 | ~100,000 | See note for Individual Income Tax | ||||||
| 04 | Withholding Tax | Complete | Employers and certain payers are required to withhold income tax from wages and other compensation paid to employees and other income recipients. Taxpayers can register and file directly with the Department. Generally, the amount of income tax to withhold depends on a combination of the income tax rate and the number of withholding allowances applicable to each employee or income recipient. Certain compensation is subject to income tax withholding at a flat rate. On an annual basis, taxpayers who have a requirement to withhold are required to electronically file an annual withholding reconciliation return including all required W-2, 1099, and 1042-S statements. | Quarterly; Monthly; Semiweekly | Quarterly: Last day of the month following the end of the quarter. |
Monthly: 15th day of the following month except for the month of December, which is due on January 31.
Semiweekly: Withholding tax payments are required to be made 3 business days after the end of the payroll period. Payroll periods are Saturday - Tuesday and Wednesday - Friday. Semiweekly taxpayers are also required to file a quarterly return to reconcile the payments made during the quarter. The quarterly return is due on the last day of the month following the end of the quarter.
| Annual Return: January 31 | ~380,000 | ~4.4 million | ~1.9 million | See note for Individual Income Tax | |||||||||||
| 05 | Estate and Trust | Need to discuss again how to handle columns H and I | Income tax imposed on certain estates and trust. The tax rate imposed on the estate or trust is the same tax rate as that imposed on an individual. | Annually | (Note: Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length.) | The 15th day of the 4th month after the end of the taxpayer's tax year. By taxpayer request, the original due date can be extended automatically by the Secretary for an additional six months. | ~66,000 | ~35,000 | See note for Individual Income Tax | ||||||
| 06 | Corporate Tax | Need to discuss again how to handle columns H and I | Corporate income tax is imposed on the net income of every C Corporation (and entities electing to be taxed as C Corporations) doing business in North Carolina. Corporate income tax is imposed at a flat rate. The rate is determined by the General Assembly. Income tax is imposed on certain S Corporations (and entities electing to be taxed as S Corporations) doing business in North Carolina that elect to be taxed in North Carolina at the entity level (a "Taxed S Corporation") and S Corporations that have nonresident partners electing to file a composite return. The tax rate imposed on the Taxed S Corporation and on the S Corporation that pays tax on behalf of its nonresident shareholders on a composite return is the same tax rate as that imposed on an individual. | ||||||||||||
| Annually | (Note: Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length.) | The 15th day of the 4th month after the end of the taxpayer's tax year. By taxpayer request, the original due date can be extended automatically by the Secretary for an additional six months. | ~295,000 | ~284,000 | $ 1,862,542,767.77 | 18,875 | $ 221,614,692.32 | ||||||||
| 07 | Franchise Tax | Need to discuss again how to handle columns H and I | Franchise tax is imposed on every corporation doing business in North Carolina. Franchise tax is for the income year of the corporation in which the tax becomes due. For C Corporations the Franchise tax is $1.50 per $1000 of the Net Worth tax base with a minimum tax of $200. For S Corporations the Franchise tax is $200 on the first $1,000,000 of the Net Worth tax base and $1.50 per $1000 that exceeds the first $1,000,000 with a minimum tax of $200. The rate is determined by the General Assembly. | Annually | (Note: Taxpayers are permitted to file short periods returns, i.e. tax returns that are less than 12 months in length.) | The 15th day of the 4th month after the end of the taxpayer's tax year. By taxpayer request, the original due date can be extended automatically by the Secretary for an additional six months. | ~291,000 | ~351,000 | $ 881,314,713.77 | 1,672 | $ 24,147,979.90 | ||||
| 08 | Gross Premiums Tax | ||||||||||||||
| (NCDOR collected Insurance Tax) | Complete | Gross premiums tax is imposed on all insurers, health service corporations, health maintenance organizations, prepaid health plans, and self-insurers organized and licensed in accordance with State statutes and doing business in this State. Retaliatory tax is imposed on all insurers. Additional tax on property coverage contracts is imposed on property and casualty insurers. Gross premiums tax is imposed on all captive insurers doing business in this State. The insurance regulatory charge is imposed on all insurers, health service corporations, health maintenance organizations, prepaid health plans, and self-insurers. Insurers, health service corporations, health maintenance organizations, prepaid health plans, and self-insurers are required to make installment payments if the premium tax liability for the immediately preceding year is equal to or greater than $10,000. The rates are determined by the General Assembly. | |||||||||||||
| Annually | with certain Prepayment Quarterly Requirements | March 15th | 2,143 | ~7,000 | ~4,000 | $ 1,163,426,901.64 | 95 | $ 15,288,231.34 | |||||||
| 09 | Gross Premiums Tax | ||||||||||||||
| (NC Department of Insurance collected Insurance Tax) | Unsure this line is needed. Similar to county sales tax, we transfer money to DOI for taxes collected by DOR on their behalf. (that's not what this is) |
Need to check with Financial Services. This does not appear to be the DOI portion of tax collected on the NC forms.
Do we just need the note from column N?
Tax collected by NCDOI that we certify. Tax collected by NCDOR that we certify - they provide DOR the collection totals.
| Add a question as to whether we need to include this - do we need a requirement | N/A | <100 | $ 86,954,092.46 | n/a | $ 65,187.81 | Tax proceeds in this row are for NC DOI collected taxes only. NCDOR posts these collections in Revenue Accounting but does not collect or refund any of these tax proceeds. | ||||||||
| 10 | Freight Car Lines | Entered number of taxpayers based on the the number of returns received since it's an annual filing. | Gross earnings tax on freight line companies is imposed on every freight line company engaged in the business of operating, furnishing or leasing freight cars. Gross earnings tax on freight line companies is in llieu of all ad valorem taxes by either State or local juridictions. Gross earning tax on freight line companies 3% upon the total gross earnings received from all sources by such freight line company within the State. The rate is determined by the General Assembly. | Annually | - Calendar Year | April 30th | ~150,000 | ~150 | <50 | $ 299,025.64 | 0.00 | $ - 0 | ||
| 11 | Alternative Highway Use Tax | |||||||||||||
| (Motor Vehicle lease) | Complete | Tax on limited possession commitments when a person elects not to pay the highway use tax at registration. The tax rate on a long term lease or rental of a motor vehicle is 3%. The tax rate on a short term lease or rental of a motor vehicle is 8%. The tax rate on a vehicle subscription is 5%. A maximum tax may apply. | Monthly; Quarterly | with Prepayment, Monthly, and Quarterly | Monthly including w/ Prepayment- 20th day of the following month. Quarterly - Last day of the month following end of quarter | ~1,286 | ~8,600 | ~2,500 | $ 139,458,200.19 | 0.00 | $ - 0 | |||
| 12 | Scrap Tire Disposal Tax | Complete | A tax imposed on the sale or purchase of new tires. The rate is determined based on the size of the bead diameter. | Monthly; Quarterly | with Prepayment, Monthly, and Quarterly | Monthly including w/ Prepayment- 20th day of the following month. Quarterly - Last day of the month following end of quarter | ~4,500 | ~26,000 | ~10,000 | $ 29,070,217.74 | 145 | $ 104,370.24 | ||
| 13 | White Goods Disposal Tax | Complete | A tax imposed on the sale or purchase of new white goods. The tax is currently $3.00 for each new white good. | Monthly; Quarterly | with Prepayment, Monthly, and Quarterly | Monthly including w/ Prepayment- 20th day of the following month. Quarterly - Last day of the month following end of quarter | ~1,600 | ~4,500 | ~1,100 | $ 7,707,405.11 | 19 | $ 26,096.42 | ||
| 14 | Manufacturing Tax | Do we need to include repealed taxes? |
Assuming this is Mill Machinery/Certain Machinery and Equipment. A privilege tax at a rate of one percent (1%) with a maximum tax of eighty dollars ($80.00) per article imposed on certain machinery and equipment.
Repealed effective July 1, 2018.
| Repealed | Repealed | <50 | ~800 | $ 313,358.43 | 7 | $ 312,421.83 | ||||||||
| 15 | Dry-cleaning Solvent Tax | Complete | A per gallon tax on dry-cleaning solvents sold to, or purchased by, a dry-cleaning facility. | Monthly; Quarterly | with Prepayment, Monthly, and Quarterly | Monthly including w/ Prepayment- 20th day of the following month. Quarterly - Last day of the month following end of quarter | ~10 | <100 | <100 | $ 97,997.61 | 0.00 | $ - 0 | ||
| 16 | Solid Waste Disposal Tax | Complete | A per ton tax on disposal of certain waste and debris in landfills and on transfers at transfer stations. | Quarterly | Quarterly - Last day of the month following end of quarter | ~100 | ~350 | <100 | $ 26,649,302.63 | 4 | $ 800,077.05 | |||
| 17 | 911 Service Charge for Prepare Wireless Telecommunications | Complete | A fee on each retail purchase of prepaid wireless telecommunications service. | Monthly; Semiannually | Monthly- 20th day of the following month. Semiannually - July 20 and January 20. | ~378 | ~2,500 | ~1,700 | $ 15,054,227.22 | 7 | $ 944.11 | |||
| 18 | Motor Fuels Tax | Email sent to Excise on 5/14 to confirm filing frequency and due dates | An excise tax at the motor fuel rate on motor fuel: 1) removed from a refinery or a terminal; 2) imported by as systerm transfer to a refinery or a terminal; 3) imported by a means of transfer outside the terminal transfer system for sale, use or storgae in this State; 4) fuel grade ethanol or biodiesel fuel meeting certain descriptions; 5) blended fuel made in this State or imported into this State; 6 transfered within the terminal transfer system. | Monthly; Quarterly; Annually | Tax Due Returns- Monthly or Annually; | |||||||||
| Refund Returns- Monthly, Quarterly, Annual | Tax Due Returns: |
Monthly- 22nd day of the following month; Annual- 45 days after the close of the year Refund Returns:
Annual by April 15 of the following year Quarterly- last of the month after the end of the quarter
| Monthly- 22nd day after the end of the month | Tax Due ~1000 | |||||||
| Refund ~ 2000 | ~13,000 | ~2,800 | $ 2,489,316,231.24 | 15,957 | $ 113,487,128.74 | The Revenue and Refund $'s include Motor Fuels and Motor Carrier taxes | ||
| Alternative Fuels Tax | Complete | A tax imposed on liquid alternaltive fuel used to operate a highway vehicle by means of a supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. | Monthly; Quarterly; Annually | monthly- 22nd day of the following month; Annual- 45 days after the close of the year; Refund- annual by April 15 of the following year; quarterly- last of the month after the end of the quarter;monthly- 22nd day after the end of the month | ~100 | |||
| Inspection Tax | Complete | An inspection tax levied on all fuel listed in this section regardless of whether the fuel is exempt from the excise tax. | Monthly; Quarterly; Annually | monthly- 22nd day of the following month; Annual- 45 days after the close of the year; Refund- annual by April 15 of the following year; quarterly- last of the month after the end of the quarter;monthly- 22nd day after the end of the month | Tax Due ~1000 |
Refund ~ 2000
| 19 | Motor Carrier Tax | Complete | A road tax for the privilege of using the streets and highways of this state. | Quarterly; Annually | Quarterly, annual (license tax) | Quarterly - Last day of the month following end of quarter; annual license tax- July 1 | ~25,000 (IFTA and Intrastate) | ~76,000 | ~36,000 | See note for Motor Fuels Tax |
| 20 | Tobacco Tax | Complete | A tax is levied on the sale or posession for sale in this State by a license distributor of all cigarettes. An excise tax is levied on the sale, use, consumption, handling or distribution of tobacco products of the following: vapor products per milliliter of consumable product, cigars at a percentage of the cost price, subject to a cap of $.30/cigar, and on all other tobacco proeucts based on the cost price. |
Tobacco 5,248 Returns and 5,881 payments
| Vapor Tax 4,191 Returns and 3271 payments | Monthly | Monthly- 20th of the month following month of activity; | CIG- 179; OTP- 1362: Vapor- 335 | 2,131 | ~9,000 | ~9,000 | $ 286,738,539.83 | 138 | $ 410,917.97 | |||||
| 21 | Alcohol Tax | Complete | An excise tax is levied on the sale of malt beverages, wine (fortified and unfortified) and spiritous liquor. | Monthly; Annually | monthly- 15th of the following month; annual- by the 15th of the following January | ~3,800 | 4,846 | ~22,000 | ~11,000 | $ 588,932,495.70 | 533 | $ 185,376.18 | ||
| 22 | Gift Tax | Added Description |
Noted "Repealed" under Filing Frequency and Due Date
Do we include repealed taxes? Tax on the transfer of real or personal property without receiving consideration equal to the fair market value.
| Repealed effective January 1, 2009. | Repealed | Repealed | 227 | <10 | <10 | $ 9,356.00 | 0.00 | $ - 0 | ||
| 23 | Privilege Tax | AA: Is there a reason installment paper is here? How do you want to note that the 7/1/24 change that signficantly reduces the number of active taxpayers? | A license tax imposed on any business, trade, employment or profession. A tax imposed for the privilege of carrying on the business, exercising the privilege, or doing the act named. |
Privilege License 138270 Returns and 39,266 payments
| Installment Paper Dealer 450 Returns and 448 payments | Quarterly | License- yearly; tax due- quarterly | Annual license- July 1; quarterly- 20th day after the end of the quarter | ~114,000 (licenses and tax due returns) | installment Paper 253 | ~139,000 | ~40,000 | $ 39,698,958.59 | 1,123 | $ 123,524.54 |
| 24 | Sports Wagering Privilege Tax | Added Description and # of Taxpayers | Tax imposed on each interactive sports wagering operator, based on the gross wagering revenue of the interactive sports wagering operator. |
| Effective January 8, 2024 | Monthly | Monthly- 20th of the month following month of activity; | 8 | $ - 0 | 0.00 | $ - 0 | |||||||
| 25 | Severance Tax | AA: No Taxpayers. Per David - collections were due to a TP making a payment for the wrong tax type. Should we note that here? | An excise tax is levied on the privilege of engaging in the severance of energy minerals from the soil or water of this state. | Monthly; Quarterly | monthly- due the 25th day of the 2nd month following the calendar mohth; quarterly- due the 25th day of the 2nd month following the end of the quarter | ~0 | No registered taxpayers | 0 | 0 | $ 224,913.00 | 0.00 | $ - 0 | |
| 26 | Conveyance Tax | An excise tax is levied on each instrument by which any interest in real property is convey to another person. | Monthly | monthly- due by the 15th of the month following the calendar month | ~100 | 102 | ~1,300 | ~1,200 | $ 119,246,672.64 | 0.00 | $ - 0 | ||
| 27 | Unauthorized Substance Tax | AA: Would we want to include the number of active accounts since we collect on many of these for years? | An excise tax is levied on controlled substances possessed, either actually or constructively | Within 48 hours after actual or constructive possession of the controleed substance | Within 48 hours after actual or constructive possession of the controleed substance | ~4,700 | ~15,000 | $ 8,986,750.22 | 119 | $ 210,632.73 | |||
| Property Tax - Public Service Companies | Do these need a number to the left? | Appraise all Public Service Companies per 105-289 at their fair market value. This includes Railroads, Pipelines, Power, Gas, Motor Freight, Bus, Airline, Solar, Telephone (landline and cellular) companies. This does not include private rail carlines. | Annually | Returns are due before March 31st, but we can grant extensions if needed. | ~400 | ||||||||
| Property Tax - Appeals (PTC) | Do these need a number to the left? | Administer and provide support for all apppeals to the Property Tax Commission. | Daily | Taxpayer must file within (30) days of their notice of decision from their local Board of Equalization and Review. | Fluctuates based on counties reappraisal cycle. Recently been as low as 400 or as high as less than 2,000 | ||||||||
| 28 | Primary Forest Products | Added Description, Filing Frequency and Due Date (Confirmed by Brian P.) |
Complete The tax applies to entities that own primary forest product, which includes whole trees for chipping, whole tree logs, sawlogs, pulpwood, veneer bolts, posts, poles, and pilings, at the time it is processed into a secondary product such as rough lumber, crossties, timbers, chips,
| veneer, furniture squares, posts, poles, pilings, or any other products made directly from primary products. | Quarterly | Quarterly - Last day of the month following end of quarter | ~100 | ~400 | ~400 | $ 1,508,952.09 | 9 | $ 1,664.83 | ||||
| 29 | Job Development Investment Grants | Are we including something like this that isn't a tax type? | $ 304,993.00 | 0.00 | $ - 0 | |||||||
| 30 | NC Education Endowment Fund | Are we including something like this that isn't a tax type? |
| Colllected for Education Endowment - Contribution and not a tax | N/A | N/A | $ 67,914.00 | 0.00 | $ - 0 | ||||||
| 31 | Miscellaneous Taxes | What do we do with this? | $ 27,966.62 | 0.00 | $ - 0 |
Total (verify totals with Jackie) 0 0 $ 44,621,948,482.76 3,081,005 $ 3,035,667,008.14
Tax Schedule Matrix
Taxes Not In Scope
| Taxes that are not in scope | |||
| 7 | Business Development Tax | ||
| 15 | Amusement Machine License Tax | ||
| 25 | General Business License Fee | ||
| 31 | Radioactive Waste Tax | ||
| 34 | Omitted Intangible Tax | ||
| 40 | Marginal Accounts Tax | ||
| 41 | Distilled Spirits – Ad Valorem | ||
| 42 | Abandoned Property | ||
| 43 | TVA – In Lieu of Tax | ||
| 44 | FHA – In Lieu of Tax | ||
| 38 | Nonresident Watercraft Tax | ||
| 49 | General Real Property Tax | ||
| 51 | General Intangible Property Tax | ||
| 63 | Hazardous Waste Assessment | ||
| 65 | Distilled Spirits Floor Stocks Tax | ||
| 66 | Beer Floor Stocks Tax | ||
| 67 | Wine Floor Stocks Tax | ||
| 70 | PVA – Deputy Cost (Local) | ||
| 71 | PVA – Settlement | ||
| 72 | PVA – Suspense | ||
| 73 | Alcohol Producer License Tax | ||
| 76 | Omitted Tangible Property Tax | ||
| 79 | Apportioned Vehicle Property Tax | ||
| 85 | CARS 202 Account | ||
| 86 | Heritage Land Conservation Fund | ||
| 87 | Criminal Investigation Escrow | ||
| 89 | Concealed Weapons Tax | ||
| 91 | Collection Agency – Direct Pay | ||
| 93 | Child Support | ||
| 94 | Environmental Remediation | ||
| 96 | Future use | ||
| 97 | Future use | ||
| 98 | Future use | ||
| 99 | Future use | ||
| 103 | Sales Tax Equine Breeders | ||
| 104 | Telecommunications Property Tax | ||
| 105 | Commercial Watercraft Tax | ||
| 106 | Cigarette Papers Tax | ||
| 026 | PSC Certification Fee | KRS 138.180 | Repealed in 1962 |
Property Tax
| Tax Type | TAX | LEGAL REFERENCE | STATE RATE | DESCRIPTION | Comments | Systems used | Owner | Return Yrs to Convert | Registration Yrs to Convert | |
| 038 | Nonresident Watercraft Tax | Property Tax?? | ||||||||
| 040 | Marginal Accounts Tax | Property Tax | Not collected | |||||||
| 041 | Distilled Spirits – Ad Valorem | Property Tax | KRS 132.020(10), 130.180 | 5 cents (per $100 of assessment). | Subject to full local rates. | 5 | ||||
| 043 | TVA – In Lieu of Tax | Property Tax | KRS 96.550 - 96.900 | money split 30% state 70% local | in lieu of tax, OPV distributes local money | |||||
| 044 | FHA – In Lieu of Tax | Property Tax | This would be related to Real Property contact Tom Crawford, Local Valuation | |||||||
| 049 | General Real Property Tax | Property Tax | Collected at county level. | 5 | ||||||
| 051 | General Intangible Property Tax | Property Tax | ||||||||
| 070 | PVA – Deputy Cost (Local) | Property Tax | ||||||||
| 071 | PVA – Settlement | Property Tax | ||||||||
| 072 | PVA – Suspense | Property Tax | ||||||||
| 076 | Tangible Property not Elsewhere Specified | Property Tax | KRS 132.020(1) | 45 cents (per $100 of assessment). | Full local rates. | |||||
| 079 | Trucks, Tractors, Trailers, Semi-Trailers and Buses (Interstate) | Property Tax | KRS 136.1873 | Subject to annual adjustment. | Local tax collected and distributed by the DOR effective January 1, 1993. | Collected by Transporation and remitted to DOR; DOR distributes to local | ||||
| 086 | Heritage Land Conservation Fund | Property Tax | I don’t know what this is maybe real property contact Tom Crawford. | |||||||
| 104 | Radio, Television and Telephonic Equipment | Property Tax | KRS 132.020(1), 132.200(5) | 15 cents (per $100 of assessment). | State rate only. | |||||
| 105 | Commercial Watercraft Tax | Property Tax?? | Linda Benton | |||||||
| Cathy Thompson | Local Government Franchise Taxes on Bank Deposits | Property Tax?? | KRS 136.575 | No state rate. Tax due the following January 31. Based on June 30 deposits. | Tax is imposed on financial institutions measured by deposits in the institutions located within the jurisdiction of the county, city or urban county government at a rate not to exceed twenty-five thousandths of one percent (0.025%) of the deposits if imposed by counties and cities and at a rate not to exceed fifty thousandths of one percent (0.050%) of the deposits imposed by urban county governments. | Richard Dobson | ||||
| Agricultural Products In hands of producer or agent |
Tobacco not at manufacturer's plant (Storage)
Other agricultural products not at manufacturer's plant (Storage) Property Tax
KRS 132.020(1), 132.200(6),
KRS 132.020(1), 132.200(6) ,
KRS 132.020(1), 132.200(6) ,
1.5 cents (per $100 of assessment).
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File details come from the government source that posted it. Updated .