Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

This document generally summarizes the basic principles for market-based sourcing of receipts for corporate taxpayers. Please refer to the applicable statute or administrative code for further detail.

Important Notice:  Impact of Market Based Sourcing on Private Letter Rulings Issued Prior to January 1, 2020

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