Notices and Updates
The NCDOR recently published four new sales and use tax directives to communicate changes of the interpretation in the taxability of the following:
The NCDOR is offering tax relief for victims of the April 15 tornadoes and storms that affected several counties in North Carolina.
The NCDOR has published a directive regarding repair, maintenance and installation services to real property and real property contracts.
The notice serves as a reminder that effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes is repealed for sales and purchases occurring on or after such date.
A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer.
A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer.
The NCDOR has published a directive that clarifies the definition of a holding company. The clarification should help in calculating a corporation’s annual franchise tax liability.
The form was updated to incorporate legislative changes enacted by the 2017 Session of the General Assembly.
The NCDOR has introduced a revised penalty policy that is effective for penalty waiver requests considered on or after March 1, 2018.
In the matter of the N. C. Department of Revenue v.
