The NCDOR recently published four new sales and use tax directives to communicate changes of the interpretation in the taxability of the following:
SD 18-2, published May 21, addresses the application of sales and use tax concerning the effective date of a tax change applicable to billings for the lease or rental of tangible personal property or digital property provided and billed on a monthly or other periodic basis.
SD 18-3, published May 25, addresses the application of sales and use tax to gift wrap charges and gift wrap services.
SD 18-4, published May 25, addresses a number of issues relative to the application of sales and use tax to charges for shop supplies.
SD 18-5, published May 25, provides guidance to retailers who derive gross receipts from retail sales of services to tint or color photographs.