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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.

Important Notice: Changes to Filing Requirements for Form NC-3 for Tax Year 2019

Motor Fuels and Alternative Fuels Tax Rate January 1, 2019 through December 31, 2019

Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

The important changes for 2018 and 2019 addressed in this notice include:

Effective June 12, 2018, N.C. Gen. Stat. § 105-164.27A(a), as amended, clarifies that a general direct pay permit "does not apply to taxes imposed under [N.C. Gen. Stat. §] 105-164.4 on sales of electricity, piped natural gas, video programming, spirituous liquor, or the gross receipts derived from rentals of accommodations."

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