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The North Carolina Department of Revenue administers and collects state taxes, offering online filing and payment tools for individuals and businesses (including sales and use tax, transportation commerce tax, tobacco products tax, motor carrier tax, and more). It communicates tax policy changes, provides compliance guidance, and issues alerts to taxpayers through its online resources and service centers. The department also maintains specialized programs and directories, such as Vapor Product and Consumable Product Certification and Directory, along with registration, education, and other taxpayer services.
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