Topics Related to Headlines

Effective June 29, the ABC Control Commission must confirm that brewery and distillery permit holders are in tax compliance with the NCDOR.

Read full notice

Alcoholic Beverage Tax

Information applies to employers, pension payers, and others that withhold North Carolina income tax.

Read full notice

 

The changes include updating statutory references and certain comments within the Taxability Matrix.

Read the full document

Sales and Use Tax

The Form E-505 provides an overview of sales and privilege tax changes primarily enacted by the 2017 General Assembly.

Read the form

Sales and Use Tax

The notice outlines the steps taxpayers must follow to use the expedited mail services.

Read full notice

Motor Carrier Tax

The notice communicates technical corrections signed into law as S.L. 2017-212, on October 9, 2017.

Read full notice

Sales and Use Tax

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.

Read full notice

Sales and Use Tax

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

Full Details

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