Important Notice: Sourcing of Digital Property and Computer Software Delivered Electronically This notice is to specify the sourcing provision applicable to the sale of certain digital property and computer software delivered electronically relative to provisions of N.C. Gen. Stat § 105-164.4B(a)(3), where the delivery address is unknown and the seller cannot ascertain an address of the purchaser. Published November 2011. Files impnotice1111.pdf PDF • 48.73 KB - November 27, 2017 Sales & Use Tax
Important Notice: Sourcing of Digital Property and Computer Software Delivered Electronically This notice is to specify the sourcing provision applicable to the sale of certain digital property and computer software delivered electronically relative to provisions of N.C. Gen. Stat § 105-164.4B(a)(3), where the delivery address is unknown and the seller cannot ascertain an address of the purchaser. Published November 2011. Files impnotice1111.pdf PDF • 48.73 KB - November 27, 2017 Sales & Use Tax