Notices and Updates

Written Determination Published: Sales and Rentals of Scaffolding Equipment

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Written Determination Published: SaaS Cloud Based Software Access

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Written Determination Published: Pine Straw Purchases

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Written Determination Published: Company’s Research and Development Purchases

The NCDOR published a written determination regarding purchases by a company primarily engaged in research and development activities in the physical, engineering, and life sciences included in industry 54171 of NAICS.

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Written Determination Published: Occasional and Isolated Sale of Assets

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Written Determination Published: Sale and Installation of Organization Products

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Written Determination Published Regarding Poultry Litter Sheds

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NCDOR Publishes 2017 Revenue Law Changes

The 2017 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2017 Tax Law Changes by taxing schedule and General Statute.

2017 Revenue Law Changes

Corporate Annual Reports No Longer Filed with NCDOR in 2018

Effective January 1, 2018, all corporate annual reports must be filed directly with the Secretary of State's Office.

Prior to the law change, corporations could file their North Carolina income tax returns and North Carolina annual reports together with the N. C. Department of Revenue. In 2018, corporations must file their annual reports directly with the Secretary of State, and can no longer file them with the N. C. Department of Revenue as part of their income tax filings.

Motor Fuels Tax Rate for 2018 Set at 35.1 Cents per Gallon

The motor fuels and alternative fuels tax rate for 2018 will increase from 34.3 cents per gallon to 35.1 cents per gallon.

Read the notice