Jurisdiction
Wayne County, North Carolina
Address
134 N. John Street, Goldsboro, NC 27530
Contact
- url: https://www.waynegov.com/300/Inspections-Department
- phone: 919-731-1169
Registration details
- state_level: North Carolina licenses general contractors by job size. G.S. 87-1(a) reaches anyone who undertakes to construct "any building ... or any improvement or structure where the cost of the undertaking is forty thousand dollars ($40,000) or more". Roofing is a specialty classification of that licence, "S(Roofing)", under the NC Licensing Board for General Contractors' rules (21 NCAC 12). G.S. 87-1(b)(2) exempts an owner who "constructs or alters a building on land owned by that person" where "the building is intended solely for occupancy by that person and his family" and the owner complies with G.S. 87-14; occupancy of less than 12 months after completion creates a presumption against the exemption. Whether a given reroof reaches the $40,000 line depends on the job's price, which this record does not decide.
- county_level: Wayne County's codified building ordinance, Sec. 14-91, provides: "Every person carrying on the business of building contractor, plumbing contractor, heating-air conditioning contractor, or electrical contractor within the county shall register at the office of the inspection department, giving name and place of business." The ordinance does not define "building contractor" or say whether it reaches a roofer, and it sets no fee, bond or examination. Sec. 14-93 requires a permit application to show the contractor's name and address "together with evidence that he has obtained a certificate from the appropriate state licensing board for such contractors, if such is required for the work involved in the permit for which application is made," and Sec. 14-95(a), from the same 1979 ordinance, still says no building permit shall issue for a building or structure costing more than $30,000.00 "unless the work is to be performed by a licensed general contractor," with an owner-builder exception. The County's building permit application asks for the "Contractor/Owner/Business Listing with the state" and "Contractor License number" and states that "A notarized owner exemption affidavit pursuant to G.S. 87-14(A)(1) Form may also be required."
Permit process note
G.S. 160D-1110(c): no permit is required for work "costing forty thousand dollars ($40,000) or less and performed in accordance with the current edition of the North Carolina State Building Code in any single-family residence, farm building, or commercial building unless the work involves ... (1) The addition, repair, or replacement of load-bearing structures. ... (4) The use of materials not permitted by the North Carolina State Building Code. (5) The addition of roofing, excluding replacement." The North Carolina Residential Code, R908.3: "Replacement of up to 15% of the total roof deck shall not be considered structural work." Duplexes and multi-family buildings are not single-family residences and fall outside the statutory exemption. G.S. 143-138(b5) says the same of the Building Code: "No permit shall be required under the Code or any local variance thereof approved under subsection (e)" for such work. The County's codified building ordinance, Sec. 14-92(b), still sets a lower line, exempting only "work which cost does not exceed $1,000.00 and which does not involve any change to the structural parts" of the building; the County's web pages, fee schedule and permit applications say nothing about reroofing either way, and the County has published no statement of which line it applies. Because the two texts draw the line in different places, call the Inspections Department at 919-731-1169 before starting a reroof that costs more than $1,000. Where a permit is needed, the Department states: "A building permit must be obtained by a contractor or home/land owner in person only." A building permit application also needs a copy of the Land Use/Zoning (Development) Permit from Wayne County Planning, or from the town's own planning office for property inside a town's limits or one-mile extraterritorial area. Wayne County issues permits for the County "except for the Town of Mount Olive and the City of Goldsboro and their one-mile extra territorial jurisdiction"; those two issue their own. Starting permit work before the permit is issued costs 1.5 times the permit fee.
Adopted code
Wayne County enforces the North Carolina State Building Code, which applies statewide. The 2018 North Carolina Residential Code (based on the 2015 International Residential Code) with its approved amendments is the edition in force; the NC Office of State Fire Marshal states "The 2018 Residential Code was effective from January 1, 2019 and is currently effective." The 2024 edition has been adopted but has no effective date. The County's Residential Plan Review Check List states "All plans shall be based on the 2018 NC Residential Code." Its Code of Ordinances, Chapter 14, adopts the state codes by reference without naming an edition: Sec. 14-25 reads "The North Carolina Residential Building Code, as adopted by the North Carolina Building Code Council, is hereby adopted by reference as fully as though set forth herein," and Sec. 14-26 provides that amendments published by the state "shall be effective in the county at the time such amendments are filed with the county building inspector." Chapter 14, read in full, adds no roofing provision of its own. North Carolina's amendments rewrite two roofing provisions: R905.2.8.5 "Drip Edge. Deleted. Not required unless required by the roof covering manufacturer installation instructions." and R908.3 "Roof replacement shall include the removal of existing layers of roof coverings down to the roof deck and replacement of up to 15% of the total existing roof deck. Replacement of up to 15% of the total roof deck shall not be considered structural work." (delayed effective date January 1, 2022).
Impact-resistant roofing
Not required — Neither Wayne County's Code of Ordinances Chapter 14 (Buildings and Building Regulations, Articles I through VI), which adopts the North Carolina codes by reference, nor the State's amendments to the 2018 North Carolina Residential Code (adopted December 2017 through December 2024) contains an impact-rating requirement for roof coverings; no UL 2218 or Class 4 impact requirement appears in the County's code or the state amendments.
Repair permit threshold
G.S. 160D-1110(c): "No permit issued under Article 9 of Chapter 143 of the General Statutes is required for any construction, installation, repair, replacement, or alteration costing forty thousand dollars ($40,000) or less and performed in accordance with the current edition of the North Carolina State Building Code in any single-family residence, farm building, or commercial building unless the work involves any of the following: (1) The addition, repair, or replacement of load-bearing structures. ... (4) The use of materials not permitted by the North Carolina State Building Code. (5) The addition of roofing, excluding replacement." G.S. 143-138(b5) says the same of the Building Code: "No permit shall be required under the Code or any local variance thereof approved under subsection (e)" for such work. The North Carolina Residential Code draws the structural line for a reroof at R908.3: "Roof replacement shall include the removal of existing layers of roof coverings down to the roof deck and replacement of up to 15% of the total existing roof deck. Replacement of up to 15% of the total roof deck shall not be considered structural work." So a reroof of a single-family house costing $40,000 or less, using code-approved materials and replacing no more than 15% of the deck and no load-bearing members, needs no permit under the statute; a job over $40,000, one that replaces more deck or any rafters or trusses, or one that adds roofing where there was none, needs one. The exemption reaches single-family residences, farm buildings and commercial buildings; duplexes and multi-family buildings are outside it. Wayne County's own Code of Ordinances still carries an older, lower line from its 1979 building ordinance. Sec. 14-92(b) reads: "No person shall commence or proceed with the construction, reconstruction, alteration, or repair of any building or other structure, or any part thereof, without a written permit therefor from the building inspector; provided, however, that no building permit shall be required for work which cost does not exceed $1,000.00 and which does not involve any change to the structural parts or the stairways, elevators, fire escapes or other means of egress of the building or the structure in question." That section names no roof work. The County has published no statement of which of the two lines it applies to a reroof, and this record does not decide between them. The County's current fee schedule has no roofing line (its building permit fees cover "New Stick-Built and Modular Constructions, Home Additions, Storage/Miscellaneous Buildings, Garages, Porches/Decks, etc."), and its Application for Building Permit offers no roofing project type (the choices are new single family home, accessory building, garage, new commercial building, addition, renovation and "Other"). Starting permit work before the permit is issued costs more: "1.5 times the permit fee only if work is performed prior to the permit being issued."
Roof layer limit / recover
North Carolina amends the reroofing section of its Residential Code. NC R908.3 Roof replacement: "Roof replacement shall include the removal of existing layers of roof coverings down to the roof deck and replacement of up to 15% of the total existing roof deck. Replacement of up to 15% of the total roof deck shall not be considered structural work." That amendment addresses a full replacement (tear-off to the deck); it states no number of layers allowed when re-covering over an existing roof. Wayne County adds no layer rule of its own: its Code of Ordinances Chapter 14 (Buildings and Building Regulations), read in full, contains no roofing provision. The conditions under which the North Carolina Residential Code allows a new covering over an existing one are in its reroofing section and are not restated here.
Deck & sheathing requirements
The State's amendment to the 2018 North Carolina Residential Code allows some deck replacement within a roof replacement: "R908.3 Roof replacement. Roof replacement shall include the removal of existing layers of roof coverings down to the roof deck and replacement of up to 15% of the total existing roof deck. Replacement of up to 15% of the total roof deck shall not be considered structural work." Whether the work is structural matters for the permit question, because G.S. 160D-1110(c)(1) keeps "The addition, repair, or replacement of load-bearing structures" outside the statutory permit exemption. Wayne County's Code of Ordinances Chapter 14 (Buildings and Building Regulations), read in full, contains no roof deck or sheathing provision of its own; the North Carolina Residential Code's roof sheathing provisions (Section R803) apply and are not restated here.
Sales & use tax
6.75% total in Wayne County (the 4.75% state rate plus Wayne County's local rate; no transit tax), per the NC Department of Revenue's current sales and use tax rates by county, read September 26, 2026. How it applies to a roofing job depends on whether the job is a replacement or a repair. NCDOR's taxability chart for Roofs and Roofing Materials classes "Complete replacement of roofing systems" as a Capital Improvement: that is a real property contract, and NCDOR states "The real property contractor is the consumer of the item that the real property contractor purchases, installs, or applies for others to fulfill a real property contract", so the roofer pays sales or use tax on the materials and does not charge sales tax on the contract. The same chart classes "Repair, maintain, or partially replace all types of roofing systems" as Taxable repair, maintenance and installation services, so a repair or partial replacement is taxed to the customer at the combined 6.75% rate.