§ 66‑94. Definition. To obtain a sales and use tax account number you must register online using the online business registration portal or submit a completed Form NC-BR.You can now create and submit business creation documents online here. Need help filing business creation documents online? There is NO fee to apply for a certificate of registration in North Carolina. The department does not contract this service out to third parties. The top portion of the listing form is for basic information about your business. Use a Business Bill of Sale to set out the terms for the sale of a business and transfer the ownership and all assets to the buyer. A Certificate of Registration, seller's permit, or sales tax license allows a business to collect sales tax. North Carolina sales tax state guide.