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NC Gen. Stat. §105-237(b) provides that the Secretary may enter into an installment agreement if it will facilitate collection of the tax.
In limited circumstances, the Department will negotiate installment payment agreements based on financial need that allow taxpayers to repay tax debt over a period of time.
If this is your first request for an installment agreement for sales tax you can request to speak with a supervisor.
The state granting the agreement is based on the financial need and the compliance issues in the past. NC will generally not grant an agreement if the compliance issue (not paying especially sales tax that has been collected by the seller) shows an on going practice.
Unfortunately, the granting of the arrangement is at the discretion of the state but you can request to speak to a higher person if you have been compliant and this is a one time issue for your business.
The Department does require financial statements and supporting documentation when a request is made. A review of financial condition is performed to validate financial need for the payment plan.
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