If you are required to charge the tax, you must submit an annual Heavy Equipment Tax Application with the Wake County Tax Administration for acceptance into this group. Once your application is processed and approved, you will receive preprinted tax return coupons to use for remitting the tax. Taxes are to be remitted on a quarterly basis to:
Wake County Tax Administration
PO Box 2719
Raleigh, NC 27602-2719
(Note: Businesses qualified to impose the tax that are not located within a taxing jurisdiction having implemented this tax do not need to complete an annual application for the Heavy Equipment Gross Receipts Tax.)
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