Written Determinations Privilege

Effective July 1, 2024, professional privilege licenses are no longer required. Licenses are still required for loan agencies, pawnbrokers, and check casher companies. For additional information, refer to this important notice issued by the Department. 

NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Pursuant to N.C. Gen. Stat. § 105-264, “[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. Gen. Stat. § 105-264.2, “[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.

PLR # Subject
PTPLR 2018-0001 Privilege License for Licensed Respiratory Therapists
PTPLR 2015-0001 Privilege License for Massage Therapists