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NCDOR’s Print Vendor Unexpectedly Went Out of Business

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New Transportation Commerce Tax Goes Into Effect July 1

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Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025

The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.

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Written Determinations

Document Name
SUPLR 2018-0008 Initial Detailing Services Performed on Automobiles Held in Inventory for Sale
SUPLR 2018-0009 Car Wash Services
SUPLR 2018-0010 Sales of Bottled Water, Dry Drink Mixes, and Related Products
SUPLR 2018-0012 Sales of Durable Medical Equipment and Supplies Sold on Prescription
SUPLR 2018-0013 Lane Closure Equipment and Services
SUPLR 2019-0001 Authentication and Resolution Services/Digital Certificates
SUPLR 2020-0001 Effect of Corp. to LLC Conversion on Exemption for Certain Sales to Eligible Internet Datacenter
SUPLR 2020-0002 Bundled Membership Transaction
SUPLR 2020-0003 Taxable Sales of Audiovisual Works
SUPLR 2020-0004 Administrative Fees Part of Sales Price
SUPLR 2020-0005 Charges for Cloud-Based Services Not Taxable (With Possible Exceptions)
SUPLR 2020-0006 Monthly Charges Taxable as Telecommunications Services and Ancillary Services
SUPLR 2020-0007 Enterprise Server Operating System Software
SUPLR 2020-0008 Manufacturer’s Purchases of Electricity
SUPLR 2020-0009 Retail Sales of Audiovisual Works
SUPLR 2020-0010 Sales of Prosthetic Devices
SUPLR 2020-0011 Qualifying Purchases of Mill Machinery
SUPLR 2020-0012 Performance of Real Property Contract
SUPLR 2020-0013 Retail Sales to Real Property Contractors
SUPLR 2020-0014 Taxability of Service Contract

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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