Sales and Use Tax Directive 18-3
This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of sales and use tax to gift wrap charges and gift wrap services.
New Transportation Commerce Tax Goes Into Effect July 1
Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.
Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025
The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.