As/rp 1 - Sales And Use Tax And Income Tax Withholding Registration Application (Page 2 of 2) in pdf

Form AS/RP1 (Reverse)

Rev. 4-99

Income Tax Withholding

Wages: North Carolina law requires withholding of income tax from salaries and wages of all residents regardless of where earned

and from wages of nonresidents for personal services performed in this State. Under the law, the tax must be withheld from each

payment of wages, and the amount is considered to be held in trust until it is paid to the Department of Revenue. Due date

requirements for reporting and paying the tax depend on the amount of tax withheld each month. Employers withholding less than

$500 per month report and pay the tax quarterly. Employers who, on average, withhold at least $500 but less than $2,000 per month

report and pay monthly. Employers who, on average, withhold $2,000 or more per month make payments on the dates federal

deposits are required and file quarterly reports. For full details of North Carolina income tax withholding, see the Income Tax

Withholding Table and Instructions for Employers (Form NC-30).

Other Compensation (Effective January 1, 1998): If you pay non-wage compensation of more than $1500 during the calendar year

to a nonresident contractor for personal services performed in N.C. in connection with a performance, an entertainment or athletic

event, a speech, or the creation of a film, radio, or television program, you must withhold N.C. income tax at the rate of 4% from this

non-wage compensation. You must file and pay this tax on a quarterly basis. However, if you withhold from both non-wage and wage

compensation, you may choose to report and pay both on one report. A payer choosing this option must pay the withholding from non-

wage compensation at the same time the wage withholding is due.

Account: If you already have a wage withholding identification number and choose to file the wage withholding and non-wage

withholding as one payment, you do not need to complete this application. However, if you choose to file the non-wage withholding

separately, you must complete this application. An account number will be assigned and you will receive quarterly forms for paying

the non-wage withholding. If you are applying for both types of withholding and you choose to file them as one payment, you will

receive one account number. If you choose to file separately, you will receive two account numbers. For detailed instructions, see the

NC-30 Instructions for Employers.

Sales and Use Tax

Every person who engages as a retailer or wholesale merchant in the business of selling, renting, or leasing taxable tangible

personal property in this State or who operates a laundry, dry cleaning plant, or similar business in this State, or a hotel, motel, or

similar business in this State is liable for a Merchants Certificate of Registration and payment of a $15 fee.

Important Notice: Your certificate of registration will allow you to issue a Certificate of Resale to obtain property for resale. A

purchaser is liable for a $250 penalty for misuse of a Certificate of Resale. See the certificate for instructions on its proper use.

Every person who buys taxable tangible personal property from out-of-state vendors for storage, use, or consumption in North

Carolina is required to obtain a Users or Consumers Use Tax Registration except a person registered for payment of sales tax or a

person who has paid a vendor all taxes due on purchases for storage, use, or consumption.

Registration Application Instructions

Step 1 - Complete Section I, Identifying Information.

Item 2

If the business is a sole proprietorship, enter the name of the owner. If the business is a corporation or an

LLC, enter the legal name.

The legal name of the corporation is the name shown on the Articles of

Incorporation filed with the Office of Secretary of State. The legal name of an LLC is the name shown on the

Articles of Organization filed with the Office of Secretary of State. If a foreign corporation, the legal name is

the name shown on the Certificate of Authority issued by the Secretary of State. If the business is a

partnership, enter the legal name of the partnership and list the partners’ names in Item 7.

Item 3

Enter the trade name by which your business is known to the public.

Item 5

Enter your Federal Employer’s Identification Number. If you have applied for the number, but have not yet

received it, enter “applied for” and furnish the number as soon as it is available.

Important: Federal employer identification numbers are required of all partnerships.

Item 6

If the business is a proprietorship, enter the Social Security Number of the owner.

Item 8

Enter the address of the actual business location. Do not enter the home address of an individual owner

or a salesman in North Carolina.

Step 2 - Complete Section II if you are applying for an Income Tax Withholding Number.

Step 3 - Complete Section III if you are applying for a Merchants Certificate of Registration, also known as a Sales and Use

Tax Number, or for a Users or Consumers Use Tax Registration.

Step 4 - Sign the application and mail it with your remittance, if applicable, to P.O. Box 25000, Raleigh, NC 27640-0100. The

application must be signed by the owner, a partner, a corporate officer, or another authorized individual.

As/rp 1 - Sales And Use Tax And Income Tax Withholding Registration Application Page 2

Related Articles

Related forms

Related Categories