Heavy Equipment Tax

Heavy Equipment Tax Application

Heavy Equipment Gross Receipts Tax Return

North Carolina General Statutes 105-275(42), 153A-156.1, and 160A-215.2 designate heavy equipment on which a gross receipts tax may be imposed a special class of property. The classification refers to heavy equipment that is offered at retail for short-term lease or rental and is owned or leased by a person (company) engaged in the business of leasing or renting heavy equipment to the general public.

General Filing Information

A Heavy Equipment Tax Application must be submitted to determine if you qualify for this tax. This application is an annual requirement that must be filed by January 31st. Mail completed application to:

Catawba County Tax Office
Business Personal Property Department
P.O. Box 368
Newton, NC 28658-0368

For assistance in completing an application or questions regarding the Heavy Equipment Tax, please call the Catawba County Tax Department at (828) 465-8406.

Once an annual application has been approved, you may obtain the Gross Receipts Tax Return form by clicking here or calling our office to have one mailed to you.

  • A report must be filed each quarter on or before the last business day of the month following the quarter in which the tax accrues (quarters end on March 31, June 30, September 30 and December 31).
  • Reports must be received in the Catawba County Finance Department or postmarked by the U.S. Postal Service by the last business day of the month following the month in which the tax accrues. Metered mail is considered to be received as of the date the remittance is received.
  • The tax shown to be due must be paid with the report or penalties will be charged. See NCGS 105.236 for information regarding penalties.
  • Payments should be remitted by check or money order made payable to Catawba County. One check for all locations will be accepted; however, a separate report for each location must be filed.
  • If you do not owe any tax for a quarter, you must file a report showing "No Tax Due."
  • As provided in NCGS 160A-208.1, a return filed with the Catawba County Finance Department shall not be considered a public record, and information contained in a return may not be disclosed except as required by law.