Regulatory updates

North Carolina

We updated the North Carolina E-500 Sales and Use Tax Return and the E-536 County Schedule to match the revised state forms for returns first due in August 2026.

The E-500 now includes a line for the additional 1% Mecklenburg County tax. This line maps the gross sales for the county and calculates the tax due, and the total state and county tax includes that amount. The E-536 reports the same Mecklenburg County tax in the new total tax section, and both forms show the updated revision dates and layouts.

These changes apply to monthly, monthly with prepayment, and quarterly filings. We also regenerated the affected returns for the July 2026 filing period, so the returns you file in August 2026 use the revised forms.