Notices and Updates
Purchasers may elect to have seller collect and remit sales and use taxes on certain purchases.
The North Carolina Department of Revenue recognizes that recent hurricanes may have affected the ability of certain taxpayers to meet North Carolina’s filing deadlines.
Sales and Use Tax Division Publishes an Updated Notice About Accommodation Rentals and Linen Rentals
The notice communicates technical corrections signed into law as S.L. 2017-212, on October 9, 2017.
The notice outlines the steps taxpayers must follow to use the expedited mail services.
The Form E-505 provides an overview of sales and privilege tax changes primarily enacted by the 2017 General Assembly.
The changes include updating statutory references and certain comments within the Taxability Matrix.
Information applies to employers, pension payers, and others that withhold North Carolina income tax.
Effective June 29, the ABC Control Commission must confirm that brewery and distillery permit holders are in tax compliance with the NCDOR.
The NCDOR shall take no action to assess any tax due for a filing period beginning on or after March 1, 2016, and ending before January 1, 2018, if one or more specific conditions apply and the r
