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Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

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 concerning the effective date of a tax change applicable to billings for the lease or rental of tangible personal property or digital property provided and billed on a monthly or other periodic basis. The directive is specifically applicable to a lease or rental agreement, entered into prior to the date of this directive, for a taxable item billed on a monthly or other periodic basis, on or after September 1, 2018.

We are enclosing a summary of the significant local government legislation (having state-wide application) enacted by the 2017 Session of the North Carolina General Assembly. The summary includes the bill number, purpose of the bill, and brief comments as to each ratified bill. A copy of each bill may be obtained at the following web page.

We are enclosing a summary of the significant local government legislation (having state-wide application) enacted by the 2015 Session of the North Carolina General Assembly. The summary includes the bill number, purpose of the bill, and brief comments as to each ratified bill. A copy of each bill may be obtained at the following web page.

We are enclosing a summary of the significant local government legislation (having state-wide application) enacted by the 2014 Session of the North Carolina General Assembly. The summary includes the bill number, purpose of the bill, and brief comments as to each ratified bill. A copy of each bill may be obtained at the following web page.

March 2018 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

Local Government Sales and Use Tax Distribution report for the month ending March 31, 2018.

17 PTC 0365; Appeal of Penn Station East Coast Subs, LLC; Discovery penalities.

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