NCDOR Adopts and Submits to the Rules Review Commission Rules Regarding Market-Based Sourcing

The NCDOR proposed administrative rules regarding market-based sourcing were published in the NC Register on October 3, 2016, as directed in S.L. 2016-94.  In addition to the rules, the DOR also provided examples.

The agency held a public hearing at its Raleigh headquarters on October 31, 2016.  Public comments were accepted through January 3, 2017.

The agency adopted the rules on January 4, 2017 and submitted them to the Rules Review Commission ("RRC") on January 18, 2017.  The rules were reviewed by the RRC on Thursday, February 16, 2107.