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.
This has impacted mailing of paper refund checks and notices. Review updates and FAQs about this mailing delay.
Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.
The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.