How to Get a North Carolina Reseller’s License (Sales & Use Tax)

Step‑by‑Step Application

1. Determine Need: Required if selling tangible personal property in NC.
2. Gather Documents: Form ST‑107, NC driver’s license, FEIN/SSN, $1,000 sales tax bond.
3. Submit: Online via NC DOR portal or mail to PO Box 25000, Raleigh, NC 27644‑5000.
4. Pay Fee: $100 (check/money order to NC DOR).
5. Wait: 10–14 business days for processing.
6. Display Permit: Post prominently at business location.
7. Collect & Remit Tax: File quarterly Form ST‑10; remit collected sales tax.

Verify current requirements on the **NC Department of Revenue** website.