NCDOR Publishes Updated Form E-589CI, Affidavit of Capital Improvement Updated Form Includes Recent Legislative Changes

Raleigh, N.C.

The form was updated to incorporate legislative changes enacted by the 2017 Session of the General Assembly. Generally, services to real property are retail sales of or the gross receipts derived from repair, maintenance, and installation services, unless a person substantiates that a transaction is subject to sales and use tax as a real property contract, a mixed transaction contract, or the transaction is not subject to sales and use tax. Form E-589CI, may be issued to substantiate that a contract, or a portion of work performed to fulfill a contract, is a capital improvement to real property and subject to sales and use tax as a real property contract.

 

Read the notice about the updated form.

 

Review the updated form.

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