Important Notice: Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021

This document serves as notice that, the Sales and Use Tax Division has published the updated 2021 Sales and Use Tax Bulletins (SUTBs). The updated SUTBs are based on the law in effect as of January 1, 2021 and supersede any Sales and Use Tax Bulletins published prior to that date.  This Important Notice outlines notable updates to the Sales and Use Tax Bulletins.

Motor Fuels and Alternative Fuels Tax Rate January 1, 2021 through December 31, 2021

IMPORTANT NOTICE:  Notice Regarding Filing Penalties on Informational Returns for Motor Fuels and Alternative Fuels - Effective October 9, 2020

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

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