{
  "batch": "212-north-carolina-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_state_index_anchor",
      "category": "Business",
      "title": "The two primary state agencies for NC creator business compliance",
      "summary": "North Carolina's revenue department is at https://www.ncdor.gov/ and the Secretary of State is at https://sosnc.gov/, with the Secretary of State's Business Registration Division at https://sosnc.gov/divisions/business_registration and the index of all fee schedules at https://sosnc.gov/home/Fees",
      "body": "North Carolina's revenue department is at https://www.ncdor.gov/ and the Secretary of State is at https://sosnc.gov/, with the Secretary of State's Business Registration Division at https://sosnc.gov/divisions/business_registration and the index of all fee schedules at https://sosnc.gov/home/Fees\n\nWhat North Carolina Department of Revenue actually says:\n\n“An official website of the State of North Carolina An official website of NC How you know State Government websites value user privacy. To learn more, view our full privacy policy (https://www.nc.gov/privacy). Secure websites use HTTPS certificates. A lock icon or https:// means you have safely connected to the official website.”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "An official website of the State of North Carolina An official website of NC How you know State Government websites value user privacy. To learn more, view our full privacy policy (https://www.nc.gov/privacy). Secure websites use HTTPS certificates. A lock icon or https:// means you have safely connected to the official website.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue and North Carolina Secretary of State",
      "topic": "The two primary state agencies for NC creator business compliance",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_income_tax_rate_2025",
      "category": "Business",
      "title": "North Carolina Department of Revenue: NC individual income tax rate for tax year 2025",
      "summary": "North Carolina levies a flat individual income tax at 4.25% for taxable years beginning in 2025, reduced from 4.50% in 2024, and further reduced to 3.99% for taxable years after 2025, pursuant to Session Law 2023-134.",
      "body": "North Carolina levies a flat individual income tax at 4.25% for taxable years beginning in 2025, reduced from 4.50% in 2024, and further reduced to 3.99% for taxable years after 2025, pursuant to Session Law 2023-134.\n\nWhat North Carolina Department of Revenue actually says:\n\n“For Taxable Years beginning in 2025, the North Carolina individual income tax rate is 4.25% (0.0425). For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399).”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/tax-rate-schedules",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "For Taxable Years beginning in 2025, the North Carolina individual income tax rate is 4.25% (0.0425). For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399).",
      "volatility": "medium",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "NC individual income tax rate for tax year 2025",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_sales_tax_state_rate",
      "category": "Business",
      "title": "North Carolina Department of Revenue: NC state sales and use tax rate on tangible personal property",
      "summary": "The North Carolina state sales and use tax rate on tangible personal property not subject to a special rate is 4.75%.",
      "body": "The North Carolina state sales and use tax rate on tangible personal property not subject to a special rate is 4.75%.\n\nWhat North Carolina Department of Revenue actually says:\n\n“Listed below by county are the total (4.75% state rate plus applicable local and transit rates) sales and use tax rates.”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "Listed below by county are the total (4.75% state rate plus applicable local and transit rates) sales and use tax rates.",
      "volatility": "medium",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "NC state sales and use tax rate on tangible personal property",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_sales_tax_county_rates",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Combined state and local sales tax rates by county effective July 1, 2026",
      "summary": "Combined state and local sales tax rates in North Carolina range from 6.75% to 8.25% depending on county, with most counties at 7%; Mecklenburg County is 8.25% due to an additional 1% local tax effective July 1, 2026.",
      "body": "Combined state and local sales tax rates in North Carolina range from 6.75% to 8.25% depending on county, with most counties at 7%; Mecklenburg County is 8.25% due to an additional 1% local tax effective July 1, 2026.\n\nWhat North Carolina Department of Revenue actually says:\n\n“Effective July 1, 2026, Mecklenburg County levied an additional 1% local rate of tax. Listed below by county are the total (4.75% state rate plus applicable local and transit rates) sales and use tax rates. Effective July 1, 2026, Mecklenburg County levied an additional 1% local rate of tax. Mecklenburg 8.25% Wake 7.25% Durham 7.5% Orange 7.5% Forsyth 7%”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "Effective July 1, 2026, Mecklenburg County levied an additional 1% local rate of tax. Listed below by county are the total (4.75% state rate plus applicable local and transit rates) sales and use tax rates. Effective July 1, 2026, Mecklenburg County levied an additional 1% local rate of tax. Mecklenburg 8.25% Wake 7.25% Durham 7.5% Orange 7.5% Forsyth 7%",
      "volatility": "medium",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Combined state and local sales tax rates by county effective July 1, 2026",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_digital_property_taxable",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Whether digital property is subject to NC sales tax",
      "summary": "North Carolina imposes sales and use tax on certain digital property sold at retail, including digital audio works, digital audiovisual works, digital books, digital magazines, digital newspapers, digital newsletters, digital reports, digital photographs, and digital greeting cards transferred electronically.",
      "body": "North Carolina imposes sales and use tax on certain digital property sold at retail, including digital audio works, digital audiovisual works, digital books, digital magazines, digital newspapers, digital newsletters, digital reports, digital photographs, and digital greeting cards transferred electronically.\n\nWhat North Carolina Department of Revenue actually says:\n\n“Certain digital property, regardless of whether the purchaser of the property has a right to use it permanently or to use it without making continued payments. Certain digital property includes digital audio works, digital audiovisual works, digital books and all of the following if transferred electronically: A magazine, a newspaper, a newsletter, a report, or another publication. A photograph. A greeting card.”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/overview-sales-and-use-taxes",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "Certain digital property, regardless of whether the purchaser of the property has a right to use it permanently or to use it without making continued payments. Certain digital property includes digital audio works, digital audiovisual works, digital books and all of the following if transferred electronically: A magazine, a newspaper, a newsletter, a report, or another publication. A photograph. A greeting card.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Whether digital property is subject to NC sales tax",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_digital_property_rate",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Tax rate applied to certain digital property sold in NC",
      "summary": "The general state, applicable local, and applicable transit rates of sales and use tax apply to the sales price of certain digital property sold at retail in North Carolina.",
      "body": "The general state, applicable local, and applicable transit rates of sales and use tax apply to the sales price of certain digital property sold at retail in North Carolina.\n\nWhat North Carolina Department of Revenue actually says:\n\n“The general state, applicable local, and applicable transit rates of sales and use tax apply to the sales price of certain digital property that is sold at retail. The tax applies regardless of whether the purchaser of the property has the right to use it permanently or to use it without making continued payments.”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/certain-digital-property",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "The general state, applicable local, and applicable transit rates of sales and use tax apply to the sales price of certain digital property that is sold at retail. The tax applies regardless of whether the purchaser of the property has the right to use it permanently or to use it without making continued payments.",
      "volatility": "medium",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Tax rate applied to certain digital property sold in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_sales_tax_registration_requirement",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Who must register for NC sales and use tax",
      "summary": "Any business selling tangible personal property at retail, selling certain digital property, or providing taxable services in North Carolina must register with the Department of Revenue and obtain a Certificate of Registration.",
      "body": "Any business selling tangible personal property at retail, selling certain digital property, or providing taxable services in North Carolina must register with the Department of Revenue and obtain a Certificate of Registration.\n\nWhat North Carolina Department of Revenue actually says:\n\n“Every business, person, or facilitator engaged in business in North Carolina of one or more of the following must register online or by mail with the Department to obtain a Certificate of Registration: Selling tangible personal property at retail. Selling and providing taxable services. Selling certain digital property.”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-registration/who-should-register-sales-and-use-tax",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "Every business, person, or facilitator engaged in business in North Carolina of one or more of the following must register online or by mail with the Department to obtain a Certificate of Registration: Selling tangible personal property at retail. Selling and providing taxable services. Selling certain digital property.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Who must register for NC sales and use tax",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_sales_tax_registration_fee",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Fee to apply for a Certificate of Registration for sales tax in NC",
      "summary": "There is no fee to apply for a Certificate of Registration in North Carolina.",
      "body": "There is no fee to apply for a Certificate of Registration in North Carolina.\n\nWhat North Carolina Department of Revenue actually says:\n\n“There is No Fee to Apply for a Certificate of Registration in North Carolina. The North Carolina Department of Revenue is aware that some private, third-party websites claim to offer services for a fee that allow taxpayers to obtain a certificate of registration, often called a sales and use or resale tax number, throughout the country.”",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-registration",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "There is No Fee to Apply for a Certificate of Registration in North Carolina. The North Carolina Department of Revenue is aware that some private, third-party websites claim to offer services for a fee that allow taxpayers to obtain a certificate of registration, often called a sales and use or resale tax number, throughout the country.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Fee to apply for a Certificate of Registration for sales tax in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_privilege_license_repeal",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Repeal of professional privilege license tax in NC",
      "summary": "Effective July 1, 2024, professional privilege licenses are no longer required in North Carolina; licenses are still required only for loan agencies, pawnbrokers, and check casher companies.",
      "body": "Effective July 1, 2024, professional privilege licenses are no longer required in North Carolina; licenses are still required only for loan agencies, pawnbrokers, and check casher companies.\n\nWhat North Carolina Department of Revenue actually says:\n\n“Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies.”\n\nNote: Professional privilege license tax was repealed by Session Law 2023-134",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/privilege-license-tax",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Repeal of professional privilege license tax in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_llc_filing_fee",
      "category": "Business",
      "title": "North Carolina Secretary of State: Filing fee for LLC Articles of Organization in NC",
      "summary": "The filing fee for LLC Articles of Organization (Form L-01) with the North Carolina Secretary of State is $125.",
      "body": "The filing fee for LLC Articles of Organization (Form L-01) with the North Carolina Secretary of State is $125.\n\nWhat North Carolina Secretary of State actually says:\n\n“Limited Liability Companies: Articles of Organization $125.00”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/fees/by_title/_Business_Registration",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "Limited Liability Companies: Articles of Organization $125.00",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Filing fee for LLC Articles of Organization in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_llc_annual_report_fee",
      "category": "Business",
      "title": "North Carolina Secretary of State: Annual report fee and deadline for LLCs in NC",
      "summary": "North Carolina LLCs must file an annual report by April 15 of each year after the year of creation, with an online fee of $203 (including $3 electronic filing fee) or paper fee of $200.",
      "body": "North Carolina LLCs must file an annual report by April 15 of each year after the year of creation, with an online fee of $203 (including $3 electronic filing fee) or paper fee of $200.\n\nWhat North Carolina Secretary of State actually says:\n\n“Limited Liability Company (LLC or L3C): Your report is due on April 15th of each year after the year of creation. Online $203.00* Paper $200.00”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/divisions/business_registration/annual_report_due_dates",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "Limited Liability Company (LLC or L3C): Your report is due on April 15th of each year after the year of creation. Online $203.00* Paper $200.00",
      "volatility": "medium",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Annual report fee and deadline for LLCs in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_registered_agent_nc_address",
      "category": "Business",
      "title": "North Carolina Secretary of State: Requirements for a registered agent in NC",
      "summary": "A registered agent in North Carolina must reside in NC (or be an NC-authorized business entity with an NC office), must continuously maintain a physical registered office in NC, and a registered mailing address may be a PO Box.",
      "body": "A registered agent in North Carolina must reside in NC (or be an NC-authorized business entity with an NC office), must continuously maintain a physical registered office in NC, and a registered mailing address may be a PO Box.\n\nWhat North Carolina Secretary of State actually says:\n\n“Each registered agent must continuously maintain a physical registered office in North Carolina where the registered agent can receive notices, demands, and service of process on behalf of the entity. Acceptance of these documents at the agent's registered office is considered legal notice. A registered mailing address may be a PO Box address.”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/divisions/business_registration/registered_agent_links",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "Each registered agent must continuously maintain a physical registered office in North Carolina where the registered agent can receive notices, demands, and service of process on behalf of the entity. Acceptance of these documents at the agent's registered office is considered legal notice. A registered mailing address may be a PO Box address.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Requirements for a registered agent in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_llc_public_record_principal_office",
      "category": "Business",
      "title": "[Unverified - being checked] North Carolina Secretary of State: Whether LLC principal office address appears in public NC business registry",
      "summary": "[Unverified - being checked] An LLC's principal office address is required in the Articles of Organization and listed in the annual report, and is searchable in the NC Secretary of State business registry online.",
      "body": "An LLC's principal office address is required in the Articles of Organization and listed in the annual report, and is searchable in the NC Secretary of State business registry online.\n\nWhat North Carolina Secretary of State actually says:\n\n“Principal Office Address: A principal office is the location where the business has its office or where the business records are kept. If the company has a principal office upon creation, the address must be included in the Articles. The annual report requires a principal office location.”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/frequently_asked_questions/by_title/_BRD_FAQ_Creating_Business",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "Principal Office Address: A principal office is the location where the business has its office or where the business records are kept. If the company has a principal office upon creation, the address must be included in the Articles. The annual report requires a principal office location.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Whether LLC principal office address appears in public NC business registry",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_llc_organizer_info_public",
      "category": "Business",
      "title": "[Unverified - being checked] North Carolina Secretary of State: Whether LLC organizer name and business address appears in public NC filing",
      "summary": "[Unverified - being checked] The Articles of Organization must state the name and business address of each person executing the document and whether they are executing it as a member or organizer; this information is publicly filed with the Secretary of State.",
      "body": "The Articles of Organization must state the name and business address of each person executing the document and whether they are executing it as a member or organizer; this information is publicly filed with the Secretary of State.\n\nWhat North Carolina Secretary of State actually says:\n\n“The Articles of Organization must be executed by all Organizers. The articles must state the name and business address of each person executing the Articles of Organization and must also state whether each of those persons is executing the document in the capacity of a member or an organizer.”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/frequently_asked_questions/by_title/_BRD_FAQ_Creating_Business",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "The Articles of Organization must be executed by all Organizers. The articles must state the name and business address of each person executing the Articles of Organization and must also state whether each of those persons is executing the document in the capacity of a member or an organizer.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Whether LLC organizer name and business address appears in public NC filing",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_dba_filing_location",
      "category": "Business",
      "title": "North Carolina Secretary of State: Where to file a DBA (assumed business name) in NC",
      "summary": "In North Carolina, an assumed business name certificate (DBA) is filed with the county Register of Deeds where the business has its principal office; the certificate information is then compiled into a statewide online searchable database at the Secretary of State's office for filings made on or after December 1, 2017.",
      "body": "In North Carolina, an assumed business name certificate (DBA) is filed with the county Register of Deeds where the business has its principal office; the certificate information is then compiled into a statewide online searchable database at the Secretary of State's office for filings made on or after December 1, 2017.\n\nWhat North Carolina Secretary of State actually says:\n\n“You can file an assumed business name certificate in your local register of deeds office. Your certificate will be recorded and indexed in that county. It will also be uploaded to a statewide database of assumed business name information housed at the NC Secretary of State's office.”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/divisions/business_registration/assumed_business_names",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "You can file an assumed business name certificate in your local register of deeds office. Your certificate will be recorded and indexed in that county. It will also be uploaded to a statewide database of assumed business name information housed at the NC Secretary of State's office.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Where to file a DBA (assumed business name) in NC",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_dba_owner_name_in_search",
      "category": "Business",
      "title": "[Unverified - being checked] North Carolina Secretary of State: Whether owner real name is searchable in the NC assumed name database",
      "summary": "[Unverified - being checked] The NC Secretary of State assumed business name search tool includes a search field for 'Real Person (Owner)' allowing search by the owner's last name, first name, and middle name.",
      "body": "The NC Secretary of State assumed business name search tool includes a search field for 'Real Person (Owner)' allowing search by the owner's last name, first name, and middle name.\n\nWhat North Carolina Secretary of State actually says:\n\n“Search for Company By Assumed Name Company by Secretary of State Identification Number (SOSID) Real Person(Owner)”",
      "source_type": "official",
      "source_link": "https://sosnc.gov/online_services/assumed_name/search",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Secretary of State",
      "evidence_quote": "Search for Company By Assumed Name Company by Secretary of State Identification Number (SOSID) Real Person(Owner)",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Secretary of State",
      "topic": "Whether owner real name is searchable in the NC assumed name database",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r212_north_carolina_business_and_tax_for_creators_nc_home_based_no_state_license",
      "category": "Business",
      "title": "North Carolina Department of Revenue: Whether NC requires a statewide home-based business license",
      "summary": "North Carolina has no statewide home occupation permit or general business license for home-based businesses beyond the tax registration (sales tax account) obtainable at no fee from NCDOR; professional privilege license taxes were repealed effective July 1, 2024.",
      "body": "North Carolina has no statewide home occupation permit or general business license for home-based businesses beyond the tax registration (sales tax account) obtainable at no fee from NCDOR; professional privilege license taxes were repealed effective July 1, 2024.\n\nWhat North Carolina Department of Revenue actually says:\n\n“Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies.”\n\nNote: The absence of a statewide home business license requirement is confirmed by the NCDOR Privilege License Tax page and the overall business registration framework; no separate home occupation permit page exists on NCDOR.",
      "source_type": "official",
      "source_link": "https://www.ncdor.gov/taxes-forms/privilege-license-tax",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina Department of Revenue",
      "evidence_quote": "Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies.",
      "volatility": "low",
      "from_batch": "212-north-carolina-business-and-tax-for-creators",
      "subject": "North Carolina Department of Revenue",
      "topic": "Whether NC requires a statewide home-based business license",
      "applies_to_country": "us-nc",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    }
  ]
}