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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serves as a reminder that effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes is repealed for sales and purchases occurring on or after such date.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

Important Notice: Important Information for Payment Settlement Entities - January 29, 2018

IMPORTANT NOTICE: EFFECT OF EMANCIPATION DAY AND PATRIOT’S DAY ON NORTH CAROLINA TAX RETURNS AND TAX PAYMENTS DUE ON APRIL 15, 2016

 

 

 

 

 

 

 

Information Regarding Delivery Sales of Certain Tobacco Products - Effective November 1, 2019

This document serves as notice that retroactive to July 1, 2014, a qualifying farmer or conditional farmer includes a dairy operator, a poultry farmer, an egg producer, and a livestock farmer, a farmer of crops, a farmer of an aquatic species, as defined in N.C. Gen. Stat. § 106-758, and a person who boards horses.  Additionally, certain items purchased to fulfill a service for a person who holds a qualifying farmer exemption certificate or a conditional exemption certificate issued under N.C. Gen. Stat. § 105-164.28A are exempt from sales and use tax pursuant to N.C. Gen. Stat.

Important Notice: A Taxpayer May Contest the Department’s Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations

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