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Sales and Use Tax Changes Effective January 1, 2017 - Contractors

This notice is issued to advise of the repeal of certain administrative rules in Title 17 of the North Carolina Administrative Code, Subchapter 7B – State Sales and Use Tax, effective March 1, 2016.  The notice also identifies certain administrative rules filed with the Rules Review Commission to be considered for repeal during the Commission’s March 2016 meeting which have proposed effective repeal dates of April 1, 2016.  The administrative rules are repealed or filed for proposed repeal as a result of legislation enacted by the General Assembly that invalidates the rules.

Important Notice: Additional 0.25% Local Sales and Use Tax Effective October 1, 2016

Important Notice: Additional Counties Eligible for Hurricane Matthew Tax Relief October 14, 2016

Important Notice: Advertising and Promotional Direct Mail and Other Direct Mail Sourcing

Aviation Gasoline and Jet Fuel

Certain Purchases for Use at a Ports Facility

Direct Pay Permit and Use Tax Exemption For Certain Boat, Aircraft and Qualified Jet Engine Charges and Services

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