Welcome to Asheville

TAX & LICENSE / STATE TAX SYSTEM

State Individual Income Tax
North Carolina imposes a state income tax on a variable scale that takes into consideration the taxpayer’s filing status and income level. The tax rate varies from 6 to 7.75 percent. Exemptions and credits apply, depending upon each taxpayer’s individual situation. For more information on income tax in North Carolina, contact:

North Carolina Department of Revenue
877-252-3052
www.dor.state.nc.us

Refund Information
877-252-4052

Tax Forms
877-252-3052

Taxpayer Service Center

Asheville Service Center
2800 Heart Drive
Asheville 828-259-4000
www.dor.state.nc.us

Sales and Use Taxes
North Carolina imposes a 5.75 percent state sales tax, although local jurisdictions can add additional sales taxes. Additionally counties add a 2.5% local tax on most sales. Sales taxes are collected by the retailer and paid by the consumer. Use taxes are paid directly by residents to the Department of Revenue on items that were purchased out-of-state (such as catalog or Internet sales) where tax was not collected, and the items are being used in North Carolina. The use tax is the same as the sales tax would have been if the item had been purchased in North Carolina and is included on the income tax form.

Sales Tax Holiday
Clothing, footwear, and school supplies that sell for less than $100 per item and computers, printers, printer supplies, and educational software that sells for less than $3,500 per item are exempt from sales taxes between 12:01 A.M. on the first Friday in August and 11:59 P.M. the following Sunday. For more information on the Sales Tax Holiday or general questions about sales and use taxes, contact:

Sales & Use Tax
877-242-3052
www.dor.state.nc.us

North Carolina Tax Information
Contact the Department of Revenue for more information or any questions you may have about these and other North Carolina taxes. The toll-free line offers recorded answers to frequently asked questions on individual income tax, corporate and franchise tax, sales and use tax, and withholding tax:

Tax Information Line
877-252-3052
www.dor.state.nc.us

Property Taxes
Property taxes in North Carolina are collected by the counties. For almost all the segments of the property tax, January 1 is the tax lien date. An individual owning property as of that date is liable for property taxes in the county where the property is located. The primary exception to this rule is motor vehicle property tax, payable after vehicle registration. For further information regarding property tax, contact your local assessor in the property tax office. The Department of Revenue’s Property Tax Division is also a good source of information:

State Property Tax Division
877-308-9103
www.dor.state.nc.us

COUNTY ASSESSORS

Buncombe County
828-250-4920
www.buncombecounty.org

Haywood
828-452-6734
www.haywoodnc.net

Henderson County
828-697-4870
www.hendersoncountync.org/ca

Jackson County
828-586-7567
www.jacksonnc.org

Madison County
828-649-3402
www.madisoncountync.org

McDowell County
828-652-7121
www.mcdowellgov.com

Polk County
828-894-8500
www.polknc.org

Rutherford County
828-287-6175
www.rutherfordcountync.gov

Swain County
828-488-9273
www.swaincountync.gov

Transylvania County
828-884-3200
www.transylvaniacounty.org

Yancey County
828-682-2197
www.yanceycountync.gov