Documents

IMPORTANT NOTICE:  Notice on Alcoholic Beverage Tax, “Major Disaster” affected by Novell Corornavirus Disease 2019 (COVID-19)

This document serves as notice that, effective July 1, 2020, Bertie County and Forsyth County adopted resolutions to levy an additional 0.25% local sales and use tax.

IMPORTANT NOTICE:  Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)

IMPORTANT NOTICE:  Notice on Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19)

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

North Carolina Makes It Easier to Qualify for the Medical and Dental Expense Deduction - Impact on 2019 North Carolina Individual Income Tax Returns

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.
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