Sales and Use Tax Directive 18-1

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This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address a number of issues relative to the application of sales and use tax for services to real property. The issues addressed herein are primarily based on law changes effective retroactively to January 1, 2017, for sales and purchases occurring on or after such date, unless an amendment increased a sales or use tax liability, then the change was effective August 11, 2017.

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