This document generally summarizes the basic principles for market-based sourcing of receipts for corporate taxpayers. Please refer to the applicable statute or administrative code for further detail.

May 2020 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

Local Government Sales and Use Tax Distribution report for the month ending May 31, 2020.

Form NC-5502 Special Penalty and Interest Waiver - COVID 19.

For additional information, see NCDOR Actions on COVID-19.

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