Heavy Equipment Tax

Learn about the Heavy Equipment gross receipts tax collected by our department. Find out what heavy equipment is and if you are required to file. See filing requirements and returned payment penalties.

Overview

Effective January 1, 2009, North Carolina General Statutes designated heavy equipment on which a gross receipts tax may be imposed, a special class of property. The classification refers to heavy equipment that is offered at retail for short-term lease or rental and is owned or leased by a person (company) engaged in the business of leasing or renting heavy equipment to the general public.

View North Carolina General Statutes: 105-275(42a), 153A-156.1

File and Pay your Heavy Equipment Return Online

https://services.wake.gov/fileonline/

General Filing Information

A Heavy Equipment Tax Application must be submitted to establish an account number for tax reporting purposes.  Upload completed application by submitting an online request at https://wake.gov/grhelp or by mail to:

Wake County Tax Administration
Heavy Equipment Division
P.O. Box 2719
Raleigh, NC 27602-2719

For assistance in completing an application or questions regarding the Heavy Equipment Tax, please call our office at 919-856-5999 or by submitting an online request at https://wake.gov/grhelp.

Important information on your PIN 

Once a tax account number is established, a letter containing your account's PIN code will be mailed to you. You will be asked to provide this PIN when calling or visiting our office to discuss account information. The PIN is also required to complete online filing and electronic payments. A PIN may also be obtained by calling our office at 919-856-5999 or submitting an online request at https://wake.gov/grhelp.

• A report must be filed each quarter on or before the last business day of the month following the quarter in which the tax accrues (quarters end on March 31, June 30, September 30, and December 31).
• Reports must be filed online or postmarked by the U.S. Postal Service by the last business day of the month following the month in which the tax accrues. Metered mail is considered to be received as of the date the remittance is received.
• The tax shown to be due must be paid with the report, or penalties will be charged. See NCGS 105.236 for information regarding penalties.
• If remitted by mail, your check or money order should be made payable to the Wake County Department of Tax Administration. One check for all locations will be accepted; however, a separate report for each location must be filed.
• If you do not owe any tax for a quarter, you must file a "Zero Due Return" using the online system or mail a report showing "No Tax Due" to our office.
• As provided in NCGS 153A-148.1, a return filed with the Wake County Department of Tax Administration shall not be considered a public record, and information contained in a return may not be disclosed except as required by law.

File & Pay Online

Return Payment Penalties

Per North Carolina General Statute 105-236, the penalty for presenting a check or electronic funds transfer that is returned is $25.00 or 10% of the amount of the check or electronic invoice, whichever is greater, subject to a maximum of $1,000.00. This penalty will be added to and collected in the same manner as the taxes for which the check or electronic payment was given.

For more information on return check penalties, view NCGS 105-236.