Sales and Use Tax Administrative Hearing Docket # 2002-365 - 05/24/2002
Issue: Liability for use tax on building components assembled outside the state and used in a performance contract inside the state.
FRAUD ALERT
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NCDOR’s Print Vendor Unexpectedly Went Out of Business
This has impacted mailing of paper refund checks and notices. Review updates and FAQs about this mailing delay.
New Transportation Commerce Tax Goes Into Effect July 1
Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.
Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax
A new tax on alternative nicotine products will also be imposed. Tax related to the rate change of product in inventory as of July 1 will apply. For more information, review the tobacco products page.