Important Notice: Internet Tax Freedom Act Extended (Published 1-11-16)

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This document serves as notice that the Consolidated Appropriations Act, 2016 (“Act”), was signed by President Barack Obama on December 18, 2015. The Act includes a provision that extends the Internet Tax Freedom Act (“ITFA”) until October 1, 2016.  North Carolina does not impose a sales and use tax on receipts derived from providing Internet access service.