Documents

Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns

This notice is updated to add procedures on how to file a sales and use tax refund for a transformative project.

The Department’s Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, is updated to reflect changes adopted as part of the Streamlined Sales and Use Project. The revision date on the form is 1-18 and is applicable to transactions beginning January 1, 2018.

Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018

This important notice is updated to correct the period of time to file a request for review and a written request with the Secretary for consideration to grant a reduction for certain sales and use tax assessments.

Important Notice: IRC Section 965 Repatriation Guidance

North Carolina’s Reference to the Internal Revenue Code Updated – Impact on 2017 and 2018 North Carolina Corporate and Individual Tax Returns

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