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This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to interpret North Carolina sales and use tax law in regards to sales and use tax collections on remote sales.

June 2018 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

16 PTC 0462; Shelby Mall, LLC; Valuation.

17 PTC 0359, Appeal of John E. and Susan D. Hausmann, Valuation.

Certification is provided by the North Carolina Department of Revenue - Local Government Division of the amounts disbursed during the twelve month period ending June 30, 2018.

This document serves as notice that, effective October 1, 2018, Clay, Gaston, Jones, Lincoln, Pasquotank, Rockingham, and Rutherford Counties adopted resolutions to levy an additional 0.25% local sales and use tax.

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