Books (Please note that some of these books are only available to read within the library)
Carroll, Cornelius. The Beginner's Guide to Using Tax Lists. Baltimore: Clearfield, 1996
Darrow, Carol Cooke and Susan Winchester. The Genealogist's Guide to Researching Tax Records. Westminister, MD: Heritage Books, 2007.
Ratcliff, Clarence E. North Carolina Taxpayers: 1679-1790. Baltimore: Genealogical Publishing, 1987
Ratcliff, Clarence E. North Carolina Taxpayers: 1701-1786. Baltimore: Genealogical Publishing, 1984.
There are many published abstracts and transcriptions of tax lists in Genealogical Services. Take a look at the online catalog.
The Government and Heritage Library has microfilm of some tax lists for most counties. The microfilm collection is available for Interlibrary Loan (ILL) to other North Carolina Libraries.