Who needs a business registration for sales and use tax and withholding (NC-BR) in North Carolina?

Issued by North Carolina Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in North Carolina

The North Carolina table lists this for every kind of business.

Register online before the first sale; the certificate of registration arrives by mail within about 10 business days, so allow for that before opening. Add income tax withholding in the same application once you have employees. Prepared food carries the county’s extra meals tax in several counties.

Checked Oct 17, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by North Carolina Department of Revenue.

Sources and dates

Department of Revenue online business registration (form NC-BR). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.