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This document generally summarizes the basic principles for market-based sourcing of receipts for corporate taxpayers. Please refer to the applicable statute or administrative code for further detail.

This tutorial provides information on how to file an amended GAS 1276 IFTA return. 

The tutorial will cover the following topics:

  • Completing the Amended IFTA return
  • Rounding on the IFTA return
  • Calulating penalty and interest
  • Determining surcharge jurisdictions
  • Calculating surcharge tax

Public Service Companies Contact List

Frequently Asked Questions for the TR-1 Report is used to determine the allocation of taxes collected by the North Carolina Department of Revenue that is distributed back to the county and the TR-2 Report is used to determine the allocation of taxes collected by the North Carolina Department of Revenue that is distributed back to the municipalities.

For a contractor to make a purchase pursuant to N.C. Gen. Stat. § 105-164.13E(c) without payment of sales or use tax, the contractor should provide Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, to the retailer and insert the name of the qualifying farmer or conditional farmer, the qualifying or conditional farmer’s address, and the six digit exemption certificate number issued to the holder of such certificate on Line “L Other (explain)” under section number five of the form.  The following illustrates a completed example.

Instructions for Form AV-50 Annual Report of Tax Relief Granted by Exemption or Exclusion and AV-50A Municipal Detail Report of Exemption and Exclusions

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