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Notice on Revised Alcoholic Beverages Tax Forms - Effective December 21, 2018

This document serves as notice that, on September 16, 2018, the United States Department of Agriculture (USDA) approved a waiver allowing participants in the Supplemental Nutrition Assistance Program (SNAP) to purchase hot foods with their SNAP EBT benefits through October 31, 2018.  Due to the floods and severe storms caused by Hurricane Florence, and effective immediately, retail food stores authorized by the Food and Nutrition Service to accept SNAP benefits in the State of North Carolina may accept SNAP benefits in exchange for hot foods and foods ready for immediate consumption.  This

Important Notice: Tax Credits Involving Partnerships

Information on Vapor Products Tax - Effective October 1, 2018

This serves as notice that the North Carolina 911 Board voted to increase the 911 service charge to sixty-five cents (65¢) effective July 1, 2018.  The new 911 service charge rate applies to each retail transaction of prepaid wireless telecommunications service that occurs on or after July 1, 2018.

This Important Notice serves as a reminder that effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes is repealed for sales and purchases occurring on or after such date. Therefore, sales and purchases of qualifying mill machinery, mill machinery parts or accessories, and other qualifying items for specific industries on or after July 1, 2018 are no longer subject to the one percent (1%) privilege tax; however, such purchases continue to be exempt from sales and use tax pursuant to the sales and use tax exemptions in N.C. Gen. Stat.

Form E-589CI, Affidavit of Capital Improvement, is updated due to legislative changes enacted by the 2017 Session of the General Assembly.  The revision date on the form is 3-18 and the updated form is effective immediately.

Form E-581, Interstate Carrier Claim for Refund State, County, and Transit Sales and Use Taxes, is updated to reflect changes made pursuant to the enactment of Session Law 2017-204.  Effective retroactively to March 1, 2016, N.C. Gen. Stat. § 105-164.14(a), as amended, provides that “[a]n interstate carrier is allowed a refund . . .

Important Notice for Form NC-1099NRS - January 29, 2018

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