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17 PTC 0146, 17 PTC 0147, and 17 PTC 0148; Appeal of Lowe's Home Centers, LLC; Property valuation.

This form includes an overview of many changes primarily enacted by the 2018 Session of the General Assembly to the taxes administered by the Sales and Use Tax Division and changes of interpretation by the Secretary of Revenue.

This document serves as notice that effective June 12, 2018, N.C. Gen. Stat. § 105-164.11B provides a retailer may recover the North Carolina sales and use tax paid on property or services if the retailer subsequently resells the property or services at retail, without the property or services being used by the retailer.  Any amount of sales and use tax recovered under N.C. Gen. Stat. § 105-164.11B in excess of tax due for a reporting period is not subject to refund.

Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties

An Excise Tax claim for refund used to obtain a refund for motor fuel used in a qualified Special Mobile Equipment.



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