Notices and Updates
The N.C. Department of Revenue has completed its annual review of sales tax filing frequencies.
The Secretary of Revenue has announced an automatic waiver of penalties for failing to file Form NC-3 and the required W-2 and 1099 statements electronically.
The N.C. Department of Revenue has published a notice about the recent Supreme Court ruling on the Kaestner trust case. The notice provides guidance to taxpayers potentially affected by the ruling.
The N.C. Department of Revenue has published a notice about the U.S. Supreme Court's decision to hear a trust income taxation case involving North Carolina. The case is Kimberly Rice Kaestner 1992 Family Trust v.
The N.C. Department of Revenue recently published a notice about four counties that have levied an additional 0.25 percent local sales and use tax. The additional taxes are effective April 1, 2019.
The NCDOR is aware that some taxpayers may be financially impacted by the partial federal government furlough.
The N.C. Department of Revenue (NCDOR) has published corporate and individual income tax bulletins that reflect recent law changes. The bulletins cover the administrative interpretation and application of state tax laws.
The N.C. Department of Revenue has published a notice about revisions to alcoholic beverage tax forms. The revisions to the forms will help ensure consistency in the reporting and paying of alcoholic beverage taxes.
The North Carolina Department of Revenue's interest rate for January 1, 2019 through June 30, 2019 will be 6%.
The North Carolina excise tax rate for motor fuels and alternative fuels will be 36.2 cents per gallon for the period January 1, 2019 through December 31, 2019.
