Sales & Use Tax Directive 16-2

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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 to repair, maintenance, and installation services and other related items. This directive is revised December 22, 2016 to advise there are various changes to the sales and use tax laws, effective January 1, 2017 and applicable to sales on or after that date, regarding repair, maintenance, and installation services.