Complete guide to licensing, lien laws, and compliance for contractors in North Carolina.
North Carolina Licensing Board for General Contractors
Visit Board Website →Preliminary Notice: Notice to Lien Agent required within 15 days of first furnishing (subcontractors/suppliers)
Filing Deadline: Within 120 days of last furnishing
Foreclosure Period: Within 1 year of filing lien
Sales Tax Rate: 4.75% state + local rates
Contractor Tax Notes: Materials taxable; labor exempt for real property contracts
Download North Carolina-specific contractor documents:
NC Licensing Board for General Contractors
Raleigh, NC
Phone: (919) 571-4183
Corporations Division
Raleigh, NC 27601
Phone: (919) 814-5400