Sales and Use Tax Division Technical Bulletins

The Sales and Use Tax Division Technical Bulletins are published for the purpose of presenting the administrative interpretation and application of the North Carolina Sales and Use Tax Law. The bulletins supplement the information in the Administrative Rules but do not supersede the Administrative Rules. The bulletins also cover the following taxes: the Highway Use Tax, the Alternative Highway Use Tax on the lease or rental of motor vehicles, the Scrap Tire Disposal Tax, the White Goods Disposal Tax, the Dry Cleaning Solvent Tax, the Certain Machinery and Equipment Tax, the Solid Waste Disposal Tax and the Additional 1/2% Mecklenburg County Sales and Use Tax for Public Transportation.

Anyone using this publication should be alert for changes which may result from legislative action, court decisions, Attorney General Opinions, or from rules adopted or amended under the Administrative Procedures Act, Chapter 150B of the General Statutes. Additional information regarding law changes that have occurred since July 1, 2008 can be found on the Revenue Laws web page.

Note: The 2009-2018 Legislative Changes have NOT been incorporated into the Sales and Use Tax Division Technical Bulletins.