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This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to interpret North Carolina sales and use tax law. The issues addressed herein are based on law changes effective February 1, 2020 and apply to sales occurring on or after that date.  The purpose of this directive is to provide guidance to marketplace facilitators and marketplace sellers regarding their North Carolina sales and use tax obligations.

The law which requires North Carolina income tax to be withheld from payments made to nonresidents for personal services and to ITIN contractors has been amended to also require withholding on compensation paid to certain non-wage compensation recipients for services performed in North Carolina.

Directive issued August 24, 2018 on the timely mailing of returns, documents, or payments.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to interpret North Carolina sales and use tax law in regards to sales and use tax collections on remote sales.

This directive, issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264, is to provide guidance to retailers who derive gross receipts from retail sales of services to tint or color photographs.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address a number of issues relative to the application of sales and use tax to charges for shop supplies.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of sales and use tax to gift wrap charges and gift wrap services.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of sales and use tax concerning the effective date of a tax change applicable to billings for the lease or rental of tangible personal property or digital property provided and billed on a monthly or other periodic basis. The directive is specifically applicable to a lease or rental agreement, entered into prior to the date of this directive, for a taxable item billed on a monthly or other periodic basis, on or after September 1, 2018.

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address a number of issues relative to the application of sales and use tax for services to real property. The issues addressed herein are primarily based on law changes effective retroactively to January 1, 2017, for sales and purchases occurring on or after such date, unless an amendment increased a sales or use tax liability, then the change was effective August 11, 2017.

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