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Important Notice: Sourcing for Certain Digital Property Subject to Sales and Use Tax

This document contains information regarding the sourcing of taxable digital property. Published August 2013.

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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