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The Cost Index and Depreciation Schedules is for use in the valuation of business personal property located in North Carolina. One of the most effective and efficient methods for determining current Replacement Cost New Less Depreciation is the use of these valuation tables. These tables are published by the Property Tax Section solely to assist the business personal property appraiser in determining current market value.

Attached is a memorandum from Ronald G. Penny, Secretary of Revenue, establishing the interest rate for January 1, 2019 through June 30, 2019.

Attached is a memorandum from Ronald G. Penny, Secretary of Revenue, establishing the interest rate for January 1, 2018 through June 30, 2018.

Pursuant to G.S. 105-164.44I, the Video Programming Distribution report reflects the quarterly distribution of State Sales Tax on Telecommunication Services, State Sales Tax on Video Programming Services, and State Sales Tax on Direct-to-Home Satellite Service for quarter ending September 30, 2018.

Utility Sales Distribution report shows the amount of Sales Tax on Piped Natural Gas pursuant to G.S. 105-164.44L, Sales Tax on Electric Power pursuant to G.S. 105-164.44K, Sales Tax on Telecommunication Services purusant to G.S. 105-164.44F, and Sales Tax on Video Programming purusant to G.S. 105-164.44I and G.S. 105-164.44J is distributed to local governments for the quarter ending September 30, 2018.

Local Government Sales and Use Tax Distribution report for the month ending October 31, 2018.

TPPLR 2018-0001 Ruling Regarding Tobacco Products Tax

Effective June 12, 2018, N.C. Gen. Stat. § 105-164.27A(a), as amended, clarifies that a general direct pay permit "does not apply to taxes imposed under [N.C. Gen. Stat. §] 105-164.4 on sales of electricity, piped natural gas, video programming, spirituous liquor, or the gross receipts derived from rentals of accommodations."

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