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The following important information is addressed in this notice:

  • The definition of limited possession commitment.
  • The rate of tax due on limited possession commitments.

The following important information is addressed in this notice:

  •  Definition of certain digital property.
  •  The imposition of tax on certain digital property.

Use Form E-500F to file and report your North Carolina motor limited possession commitment tax liability. Do not report the motor vehicle limited possession commitment tax liability on the sales and use tax return.

The law which requires North Carolina income tax to be withheld from payments made to nonresidents for personal services and to ITIN contractors has been amended to also require withholding on compensation paid to certain non-wage compensation recipients for services performed in North Carolina.

Pursuant to G.S. 105-187.63, the Solid Waste Tax Disposal Tax Distribution report shows the quarterly per capita distribution of the proceeds from G.S 105-187.61 to eligible cities and counties for the quarter ending September 30, 2019.

 

If you are using Microsoft Edge as your browser, please download Adobe Acrobat to ensure that you are able to access all forms.

Scrap tire disposal taxes are levied pursuant to G.S. 105-187.16 and G.S. 105-187.19 which provide for a per capita distribution of the proceeds on a quarterly basis to local governments. Scrap Tire Disposal Distribution report for the quarter ending September 30, 2019.

 

If you are using Microsoft Edge as your browser, please download Adobe Acrobat to ensure that you are able to access all forms.

White Goods disposal taxes are levied pursuant to G.S. 105-187.21 and G.S. 105-187.24 which provide for a per capita distribution of the proceeds on a quarterly basis to eligible local governments. White Goods Disposal Distribution report for the quarter ending September 30, 2019.

 

The following important information is addressed in this notice:

  • Effective for sales made on or after October 1, 2019, certain sales of diapers and incontinence underpads are exempt from sales and use tax.
  • The terms "diaper" and "incontinence underpad" are defined.
  • Documentation required to substantiate the sale is exempt from sales and use tax.

The following important information is addressed in this notice: 

  • Sales and use tax due by a distillery permit holder on sales of mixed beverages, wine, malt beverages, spirituous liquor, and other tangible personal property.
  • Rate of sales and use tax due on sales of mixed beverages, wine, malt beverages, spirituous liquor, and other tangible personal property.
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