Documents

Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

The Use-Value Manual for agricultural, horticultural, and forest land. The Use-Value Advisory Board Manual is published yearly to communicate the North Carolina Use-Value Advisory Board's recommended present-use value rates and to explain the methodology used in establishing the recommended rates.

Pursuant to G.S. 105-523, eligible counties must receive a hold-harmless payment for exchanging a portion of the local Sales & Use Tax for the State's agreement to assume the responsibility for the non-administrative costs of Medicaid. This is the Medicaid Hold Harmless Distribution report for August 2018.

Local Government Sales and Use Tax Distribution report for the month ending June 30, 2018.

This form is for use by an interstate carrier pursuant to the provisions of N.C. Gen. Stat. § 105-164.14(a).  Claims for refund for a quarterly period must be filed within 60 days after the close of each calendar quarter.  This form corresponds with filing periods beginning July 2018 and forward.

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.

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