Raleigh, N.C. – The North Carolina Department of Revenue (NCDOR) will begin administering the new Transportation Commerce Tax later this year. Effective July 1, 2025, the tax will apply to ride services provided by taxis and transportation network companies, as established in Session Law 2023-134.
Under the new law, service providers must collect the tax from customers and file Transportation Commerce Tax returns with the NCDOR. Providers must also register with the department before July 1. Registration information is available at ncdor.gov.
The tax rate will be 1.5 percent of gross receipts for exclusive-ride services and 1.0 percent for shared-ride services.
The NCDOR’s website offers additional details, including frequently asked questions and guidance for registration and compliance. The department notes that representatives are available for media interviews upon request.
The NCDOR is responsible for administering state tax laws and collecting taxes in a consistent and efficient manner to support public services throughout North Carolina.
