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This directive, issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264, is to provide guidance to retailers who derive gross receipts from retail sales of services to tint or color photographs.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address a number of issues relative to the application of sales and use tax to charges for shop supplies.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of sales and use tax to gift wrap charges and gift wrap services.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of sales and use tax concerning the effective date of a tax change applicable to billings for the lease or rental of tangible personal property or digital property provided and billed on a monthly or other periodic basis. The directive is specifically applicable to a lease or rental agreement, entered into prior to the date of this directive, for a taxable item billed on a monthly or other periodic basis, on or after September 1, 2018.

Report showing amount of beer, unfortified wine, and fortified wine excise taxes allocated to counties and municipalities as required by G.S 105-113.82 for the period 4/1/17 - 3/31/18.

We are enclosing a summary of the significant local government legislation (having state-wide application) enacted by the 2017 Session of the North Carolina General Assembly. The summary includes the bill number, purpose of the bill, and brief comments as to each ratified bill. A copy of each bill may be obtained at the following web page.

We are enclosing a summary of the significant local government legislation (having state-wide application) enacted by the 2015 Session of the North Carolina General Assembly. The summary includes the bill number, purpose of the bill, and brief comments as to each ratified bill. A copy of each bill may be obtained at the following web page.

We are enclosing a summary of the significant local government legislation (having state-wide application) enacted by the 2014 Session of the North Carolina General Assembly. The summary includes the bill number, purpose of the bill, and brief comments as to each ratified bill. A copy of each bill may be obtained at the following web page.

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