Important Notice: Sales and Use Tax Refund for Interstate Carriers

This Important Notice serves as notice that, effective June 12, 2018, N.C. Gen. Stat. § 105-164.14(a)(2) is amended by Session Law 2018-5 to provide an applicant for refund shall furnish information regarding "[t]he purchase price of the taxable items listed in [N.C. Gen. Stat. § 105-164.14(a)(1)]."