NC Secretary of State, Business Registration Division (entity formation) / NC Department of Revenue (tax registration) / Local jurisdiction for local licenses
Step by Step
How to do it
Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the NC Secretary of State (for LLCs, corporations, and LPs) - file online at sosnc.gov (NC SOS Business Registration portal) or at sos.nc.gov/online-services/search-for-a-business-organization; also available via NC Business Registration one-stop portal
Obtain an EIN (Employer Identification Number) from the IRS at irs.gov
Register with the NC Department of Revenue for applicable state taxes at dor.nc.gov or through the NC Business Registration one-stop portal:
- NC Sales and Use Tax Certificate of Registration (if selling taxable goods/services)
- Withholding Tax Account (if hiring employees)
- Other applicable NC taxes
If operating under a trade name/DBA different from your legal entity name: file an Assumed Name Certificate (DBA) with the County Register of Deeds in the county where you operate; $26 fee; required for sole proprietors and partnerships operating under a trade name
Check with your city or county for LOCAL BUSINESS LICENSES: NC municipalities independently decide; many require local privilege licenses; contact your city/town hall
Check for industry-specific state licenses: contractors (NC Licensing Board for General Contractors - nclbgc.org); electricians, plumbers through respective state boards; real estate, cosmetologists, health professionals through the relevant NC occupational licensing board; search at nclicenses.org
Renew entity annual report with NC SOS; renew local licenses; renew professional licenses per applicable board schedule
Details
What you need to know
Required Docs
Business name and type of activity
NC business address and registered agent
Entity formation documents
EIN or SSN
Assumed Name Certificate if operating under DBA (filed with County Register of Deeds)
Fee
LLC formation: $125 (online or mail); corporation: $125; ANNUAL REPORT: $202 (LLC - moderate nationally; includes required electronic filing); corporation annual report: $25; DBA at county ROD: $26; Sales Tax Certificate: free; local license: varies by city
RENEWAL: Annual report due April 15 each year (most entities); local license: annual per city; professional licenses: per board
ONLINE OPTION: Yes - sosnc.gov (entity formation and annual reports); dor.nc.gov (tax registration); nclicenses.org (occupational license lookup)
WHERE TO GO: NC Secretary of State (entity formation); NC DOR (tax registration); County Register of Deeds (DBA filing); City/County (local license); appropriate NC licensing board (professional licenses)
NC Secretary of State (entity formation); NC DOR (tax registration); County Register of Deeds (DBA filing); City/County (local license); appropriate NC licensing board (professional licenses)
County-specific variations apply
DBA/Assumed Name Certificates are filed at the County Register of Deeds ($26) - same office that handles marriage licenses in NC. Cities in NC independently administer local business licensing: Charlotte, Raleigh, Greensboro, Durham, Winston-Salem, Fayetteville, and other NC cities may require local business privilege licenses. Many smaller NC towns have no local licensing requirements.
North Carolina Notes
Important state-specific details
DBA (ASSUMED NAME CERTIFICATE): Filed with County Register of Deeds (not the Secretary of State); $26 fee per county where you do business; needed for sole proprietors and partnerships operating under any name other than the legal owner's name.
NC LLC ANNUAL REPORT: $202 - on the higher side nationally; filed electronically with NC SOS; due April 15.
NCSOS Business Registration Portal (sosnc.gov): solid online filing system.
NC CONTRACTOR LICENSE: General contractors must be licensed through NCLBGC (nclbgc.org); licensing required for projects over $30,000.
NC sales tax: 4.75% state rate; local county rates add up to 2.75%; most NC counties total around 6.75%-7.5%.
Official Source
State office contact
State Office
NC Secretary of State, Business Registration - sosnc.gov | (919) 814-5400; NC DOR - dor.nc.gov | (877) 252-3052; nclicenses.org (license lookup)