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The following important information is addressed in this notice:

  • Effective for sales made on or after October 1, 2019, the sales price of or the gross receipts derived from a limited-service vehicle wash or self-service vehicle wash or vacuum are exempt from sales tax.
  • The terms “limited-service vehicle wash” and “self-service vehicle wash or vacuum” are defined.

The following important information is addressed in this notice:

  • The definition of limited possession commitment.
  • The rate of tax due on limited possession commitments.

The following important information is addressed in this notice:

  •  Definition of certain digital property.
  •  The imposition of tax on certain digital property.

Use Form E-500F to file and report your North Carolina motor limited possession commitment tax liability. Do not report the motor vehicle limited possession commitment tax liability on the sales and use tax return.

The law which requires North Carolina income tax to be withheld from payments made to nonresidents for personal services and to ITIN contractors has been amended to also require withholding on compensation paid to certain non-wage compensation recipients for services performed in North Carolina.

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