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In most of North Carolina a true building permit is only required when a shed has a dimension that exceeds 12ft.
You will receive either a zoning permit if under 12 feet in any direction (length, width, or height) or a building permit if an accessory structure exceeds 12 feet in any direction (length, width, or height). Accessory structures include but are not limited to: Detached garages and carports. Storage sheds and gazebos.
For any accessory building, such as a shed, with any dimension exceeding 12 feet, The North Carolina State Building Code requires that a permit be issued, though a 12x12 shed doesnt normally need a permit.
(1) The addition, repair, or replacement of load‑bearing structures. However, no permit is required for replacement of windows, doors, exterior siding, or the pickets, railings, stair treads, and decking of porches and exterior decks that otherwise meet the requirements of this subsection.
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