North Carolina DOR Implements New Excise Tax on Ground Transportation Services

The North Carolina Department of Revenue (DOR) published its Transportation Commerce Tax Bulletin, announcing implementation of a new excise tax on for-hire ground transportation services. The bulletin includes: 1) outlining the tax structure with rates of 1.5 percent for exclusive-ride services and 1 percent for shared-ride services; 2) detailing registration and reporting requirements for transportation network companies and taxi services; 3) specifying what constitutes taxable gross receipts; and 4) explaining limited exemptions for public transportation provided on behalf of government entities. [N.C. Dep’t of Revenue, Transportation Commerce Tax Bulletin 1, 01/01/26]

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