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Effective February 1, 2020, an auctioneer that meets the definition of a marketplace facilitator and either of the thresholds described in this Important Notice must collect and remit sales and use tax on the sales price of marketplace-facilitated sales pursuant to N.C. Gen. Stat. § 105-164.4J. The issues addressed herein are based on law changes effective February 1, 2020 and apply to sales occurring on or after that date.

Important Notice:  Impact of Market Based Sourcing on Private Letter Rulings Issued Prior to January 1, 2020

IFTA Credential Grace Period - Effective October 15, 2019

Motor Fuels and Alternative Fuels Tax Rate January 1, 2020 through December 31, 2020

The following important information is addressed in this notice:

  • Effective for sales made on or after October 1, 2019, the sales price of or the gross receipts derived from a limited-service vehicle wash or self-service vehicle wash or vacuum are exempt from sales tax.
  • The terms “limited-service vehicle wash” and “self-service vehicle wash or vacuum” are defined.

The following important information is addressed in this notice:

  • The definition of limited possession commitment.
  • The rate of tax due on limited possession commitments.

The following important information is addressed in this notice:

  •  Definition of certain digital property.
  •  The imposition of tax on certain digital property.

The following important information is addressed in this notice:

  • Effective for sales made on or after October 1, 2019, certain sales of diapers and incontinence underpads are exempt from sales and use tax.
  • The terms "diaper" and "incontinence underpad" are defined.
  • Documentation required to substantiate the sale is exempt from sales and use tax.

The following important information is addressed in this notice: 

  • Sales and use tax due by a distillery permit holder on sales of mixed beverages, wine, malt beverages, spirituous liquor, and other tangible personal property.
  • Rate of sales and use tax due on sales of mixed beverages, wine, malt beverages, spirituous liquor, and other tangible personal property.

Effective for sales made on or after October 1, 2019, certain equipment, attachments, or repair parts sold to companies primarily engaged in the business of providing made-to-order countertops, walls, or tubs are exempt from sales and use tax. Documentation required to substantiate the sale is exempt from sales and use tax.

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