Winston-Salem Sales & Use Tax Ordinances

Taxation and Finance North Carolina 4 Minutes Read ยท published February 10, 2026 Flag of North Carolina

This guide explains sales and use tax rules affecting retailers and service providers operating in Winston-Salem, North Carolina. It covers which taxes apply, who must register and collect, basic point-of-sale obligations, common violations, and where to remit and appeal. For municipal business licensing and local inspections see the city resources below; for tax rates and state filing rules see the North Carolina Department of Revenue link cited in the text.[1]

Overview of Sales & Use Taxes

Retailers making taxable sales in Winston-Salem must collect applicable state and local sales and use taxes on taxable transactions and remit them to the state. Local option and special district rates can change; the state sets filing and remittance procedures and administers audits and assessments for sales and use taxes in North Carolina. Always verify current combined rates before pricing or collecting tax.

Confirm current combined rates before applying tax at the point of sale.

Key Retailer Rules

  • Register with the North Carolina Department of Revenue before collecting sales tax where required.
  • Collect tax on taxable tangible goods and specified services at the point of sale unless a statutory exemption applies.
  • Separate the tax on receipts or clearly disclose that prices include tax if that is your practice and allowed by law.
  • File returns and remit by the deadlines established by the Department of Revenue to avoid penalties and interest.

Penalties & Enforcement

Sales and use tax administration, assessments, and most enforcement actions are handled by the North Carolina Department of Revenue; they publish filing rules, audit procedures, and collections practices. For city-level licensing compliance, inspections and administrative actions may be handled by the City of Winston-Salem Finance or Code Enforcement divisions; see the Help and Support / Resources section for official contacts.

Specific fines, percentages, and daily penalties for municipal ordinance violations or for failure to collect/remit tax are not specified on the cited state page; consult the Department of Revenue or the city code for numeric penalties and municipal ordinance citations.[1]

Penalties and interest for late remittance can be significant; check the official pages for current rates.
  • Monetary fines and interest: not specified on the cited page.
  • Escalation: first vs repeat/continuing offences - not specified on the cited page.
  • Non-monetary sanctions: assessments, collection liens, permit suspensions, and court actions may be imposed by state or municipal authorities.
  • Enforcer and complaint pathway: North Carolina Department of Revenue for tax collection; City of Winston-Salem Finance/Revenue or Code Enforcement for local licensing and ordinance enforcement.
  • Appeals and review: follow NC DOR administrative appeal procedures or municipal appeal processes for city ordinance actions; specific time limits are not specified on the cited state page.

Applications & Forms

The Department of Revenue provides registration, returns, and payment portals and the City publishes business-license and local permit forms where applicable. Specific form names, numbers, fees, and submission methods are available on the state and city websites cited in Resources and in the state link above.[1]

Common Violations

  • Failing to register or obtain a sales tax account when threshold activities require registration.
  • Collecting sales tax but failing to remit timely to the Department of Revenue.
  • Mis-classifying taxable sales as exempt without required exemption certificates.
  • Failing to maintain adequate records to support exemptions and tax filings.
Keep exemption certificates and sales records for the retention period required by the state.

FAQ

Do I need to collect Winston-Salem city tax on every sale?
Businesses must collect applicable state and local sales and use taxes on taxable transactions; verify combined state and local rates before charging tax.[1]
Where do I register to collect and remit sales tax?
Register and file with the North Carolina Department of Revenue using the registration and filing resources on the DOR website.[1]
What happens if I fail to collect or remit tax?
Penalties, interest, and collection actions may apply; specific penalty amounts and escalation rules are not specified on the cited state page and should be confirmed with the Department of Revenue or the city code.[1]

How-To

  1. Confirm whether your goods or services are taxable in North Carolina by consulting the Department of Revenue guidance.[1]
  2. Register for a sales and use tax account with the North Carolina Department of Revenue before making taxable sales.
  3. Collect the correct combined state and local rate from customers at point of sale and retain exemption certificates where applicable.
  4. File returns and remit tax by the deadlines provided by the Department of Revenue to avoid penalties.
  5. If assessed, follow the DOR appeal procedures and use the city administrative review process for local licensing disputes where relevant.
Keep a clear audit trail and reconcile daily receipts to tax remittances.

Key Takeaways

  • State law and the NC Department of Revenue govern sales and use tax administration for Winston-Salem.
  • Register, collect, and remit on time and keep exemption certificates and sales records.
  • Contact NC DOR for tax account issues and the City of Winston-Salem for local licensing and compliance questions; see Resources below.

Help and Support / Resources

  1. [1] North Carolina Department of Revenue - Sales and Use Tax

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