Press Releases

NCDOR Publishes Updated Form E-595E, Certificate of Exemption

Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, is updated to reflect changes adopted as part of the Streamlined Sales and Use Project. The revision is applicable to transactions beginning Jan. 1, 2018. 

Updated Notice On Sales and Use Tax - Accommodations and Linens

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NCDOR Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due January 31, 2018

Because some taxpayers have had questions regarding the Department’s filing requirements for Form NC-3 and certain 1099 informational returns, Secretary Ronald G.

Written Determination Published: Human Tissue, Organs, and Body Parts

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Written Determination Published: Pine Straw Purchases

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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: 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: 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.