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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. Penny has elected to automatically waive the failure to file penalty on NC-3 forms due to be filed by January 31, 2018, but which are filed after that date. As such, the Department will not impose the failure to file penalty on NC-3 forms due to be filed on January 31, 2018 if the return is not timely filed.

Written Determination Published: Pine Straw Purchases

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Written Determination Published: SaaS Cloud Based Software Access

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Written Determination Published: Sales and Rentals of Scaffolding Equipment

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

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Written Determination Published: Sale and Installation of Organization Products

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Written Determination Published: Occasional and Isolated Sale of Assets

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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.



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Written Determination Published Regarding Poultry Litter Sheds

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