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White Goods disposal taxes are levied pursuant to G.S. 105-187.21 and G.S. 105-187.24 which provide for a per capita distribution of the proceeds on a quarterly basis to eligible local governments. White Goods Disposal Distribution report for the quarter ending December 31, 2017.

Scrap tire disposal taxes are levied pursuant to G.S. 105-187.16 and G.S. 105-187.19 which provide for a per capita distribution of the proceeds on a quarterly basis to local governments. Scrap Tire Disposal Distribution report for the quarter ending December 31, 2017.

Billboard Structures Valuation Guide. Counties adopting these schedules should also consider this as a guide for the mass appraisal of billboards, understanding that it will not cover every possible sign type and configuration.

Local Government Sales and Use Tax Distribution report for the month ending November 30, 2017.

The 2017 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2017 Tax Law Changes by taxing schedule and General Statute.

Pursuant to the requirement of Section 305 of the Streamlined Sales and Use Tax Agreement, the databases at the following links specify the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions as of the dates indicated for each database.

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