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The North Carolina Department of Revenue recognizes that recent hurricanes may have affected the ability of certain taxpayers to meet North Carolina’s filing deadlines. The Department will work with taxpayers, on a case-by-case basis, and will waive any penalties assessed against taxpayers who cannot meet state filing or payment requirements as a result of Hurricanes Harvey, Irma, and Maria and generally recognize the federal due date of January 31, 2018. Additionally, the Department is allowing an extension of 30 days for filing returns for sales and use taxes for affected taxpayers.
Purchasers may elect to have seller collect and remit sales and use taxes on certain purchases.

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Sales and Use Tax
Some products have been removed from previous versions of the list of products exempt from Sales and Use Tax.

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Sales and Use Tax
The new codes are consistent with the Federation of Tax Administrators (FTA) uniform product codes. The new codes will be used with the December 2017 motor fuels tax returns, which are due in January 2018

Motor Fuels Tax