January 2020 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

Pursuant to G.S. 105-523, eligible counties must receive a hold-harmless payment for exchanging a portion of the local Sales & Use Tax for the State's agreement to assume the responsibility for the non-administrative costs of Medicaid. This is the Medicaid Hold Harmless Distribution report for March 2020.

Local Government Sales and Use Tax Distribution report for the month ending January 31, 2020.


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Effective February 1, 2020, an auctioneer who meets the definition of marketplace facilitator is liable for collecting and remitting sales and use tax on taxable marketplace-facilitated sales pursuant to N.C. Gen. Stat. § 105-164.4J when the auctioneer directly or indirectly and whether through one or more affiliates, does both of the following:

a.  Lists or otherwise makes available for sale a marketplace seller's items through a marketplace owned or operated by the marketplace facilitator, and
b.  Does one or more of the following:

Pursuant to G.S. 105-164.44I, the Video Programming Distribution report reflects the quarterly distribution of State Sales Tax on Telecommunication Services, State Sales Tax on Video Programming Services, and State Sales Tax on Direct-to-Home Satellite Service for quarter ending December 31, 2019.


Utility Sales Distribution report shows the amount of Sales Tax on Piped Natural Gas pursuant to G.S. 105-164.44L, Sales Tax on Electric Power pursuant to G.S. 105-164.44K, Sales Tax on Telecommunication Services purusant to G.S. 105-164.44F, and Sales Tax on Video Programming purusant to G.S. 105-164.44I and G.S. 105-164.44J is distributed to local governments for the quarter ending December 31, 2019.


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