Important Notices Issued by the Sales and Use Tax Division
- Additional Time for Victims of Hurricane Helene to Qualify for Penalty Relief (4-23-25)
- Sales and Use Tax Bulletins Updated for 2025 (1-3-25)
- Expanded List of Counties Eligible for Interest Relief - Hurricane Helene (10-18-24)
- Tax Relief Granted in The Disaster Recovery Act of 2024 (10-11-24)
- Tax Relief for Victims of Hurricane Helene (10-3-24)
- Affidavit of Tax Paid by Real Property Contractor (8-5-24)
- Power of Attorney Updates (7-15-24)
- Local Sales and Use Tax Rate Change for Washington County (4-18-24)
- Sales and Use Tax Bulletins Updated for 2024 (1-1-24)
- Extended Exemptions and Refunds (11-22-2023)
- Sales and Use Tax Bulletins Updated for 2023 (1-01-23)
- Expansion of the Sales and Use Tax Exemption for Farmers to Include Certain Purchases by Qualifying and Conditional Farmers for Zoo Operations (12-01-22)
- Exemption for Interstate Air and Ground Courier (8-23-22)
- Local Sales and Use Tax Rate Change (7-28-22) - (Spanish Version)
- Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred (10-07-21)
- Exemption for Alcoholic Beverage Manufacturers (9-28-21) - (Spanish Version)
- Tax Relief for Victims of Tropical Storm Fred (9-21-21)
- Sales and Use Tax Bulletins Updated (12-18-20)
- Additional 0.25% Local Sales and Use Tax Effective October 1, 2020 (7-20-20)
- Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-19) (5-06-20)
- Additional 0.25% Local Sales and Use Tax Effective July 1, 2020 (4-20-20)
- Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19) (3-31-20)
- Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease (3-17-20)
- Auctioneers (2-06-20) - Auctioneer FAQs Animal Auctioneer FAQs
- Limited-Service Vehicle Wash and Self-Service Vehicle Wash or Vacuum (11-05-19)
- Certain Digital Property (10-18-19)
- Exemption For Certain Diapers and Incontinence Underpads Sold On Prescription (10-16-19)
- Sales and Use Tax Due By a Distillery Permit Holder (10-16-19)
- Equipment, Attachments, or Repair Parts Used In Providing Made-To-Order Countertops, Walls, or Tubs (10-11-19)
- Additional 0.25% Local Sales and Use Tax Effective April 1, 2019 (1-25-19)
- Prohibited Uses for General Direct Pay Permit (11-13-18)
- Expanded List of Counties Eligible for Hurricane Florence Tax Relief (10-31-18)
- Expanded List of Counties Eligible for Hurricane Florence Tax Relief (10-16-18)
- Retailer May Recover Certain Sales and Use Tax Paid (10-01-18)
- List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties (10-01-18)
- Disaster Assistance Sales and Use Tax Exemptions (9-20-18)
- Tax Relief for Victims of Hurricane Florence (9-17-18)
- Principles of Sourcing the Renewal of a Service Contract for Prewritten Computer Software (9-10-18)
- Repeal of Sales and Use Tax Administrative Rules (9-10-18)
- Sales and Use Tax Refund for Interstate Carriers (9-10-18)
- Spectators Subject to Sales and Use Tax for Admission Charges to Entertainment Activities (9-10-18)
- Sales Tax Base Expansion Protection Act (9-10-18)
- Sales and Use Tax Refund for Transformative Projects (9-10-18)
- Qualifying Farmer and Conditional Farmer Exemption Expansion (9-06-18)
- Additional 0.25% Local Sales and Use Tax Effective October 1, 2018 (7-24-18)
- Purchases of Qualifying Mill Machinery, Mill Machinery Parts or Accessories, and Other Qualifying Items for Specific Industries (5-29-18)
- Tax Relief for Victims of April 15, 2018 Tornadoes (4-19-18)
- Repeal of Article 5F (Certain Machinery and Equipment Tax) (4-09-18)
- Updated Form E-589CI, Affidavit of Capital Improvement (3-06-18)
- Sales and Use Tax Refund for Transformative Projects (2-14-18)
- Updated Form E-595E Certificate of Exemption (2-12-18)
- Sales and Use Taxes - Accommodations and Linens (10-09-17) Revised 2-9-18
- Form E-581 Updated – Interstate Carrier Claim for Refund State, County, and Transit Sales and Use Taxes
- NCDOR Publishes Revised Form E-505 (12-19-17)
- Updated Wastewater Dispersal Products List Sales and Use Tax Exemption (11-1-17)
- Wastewater Dispersal Product List (11-1-17)
- Purchasers May Elect to Have Seller Collect and Remit Sales and Use Tax on Certain Boat, Aircraft, and Qualified Jet Engine Charges and Services in Lieu of Obtaining a Direct Pay Permit Certificate (10-11-17)
- Sales Tax Base Expansion Protection Act (9-6-17)
- Application for One-Year Extension for Conditional Farmer Exemption Certificate Number (8-29-17)
- Wastewater Dispersal Products List Sales and Use Tax Exemption (8-11-17)
- Wastewater Dispersal Product List (8-11-17)
- Sales and Use Tax Filing Frequency Change Notifications Mailed to Certain Taxpayers (8-4-17)
- Sales and Use Tax Refund for Transformative Projects (7-28-17)
- Investment Coins, Investment Metal Bullion, and Non-Coin Currency Sales and Use Tax Exemption (7-25-17)
- Wastewater Dispersal Products Sales and Use Tax Exemption (7-24-17)
- Sales and Use Tax Exemption For Large Fulfillment Facilities (7-24-17)
- Letter Highlighting Guidance Published on Real Property Contracts and Repair, Maintenance and Installation Services (5-18-17)
- Additional Information Regarding Real Property Contracts and Retail Sales of Repair, Maintenance, and Installation Services to Real Property (3-17-17)
- Form E-589F, Affidavit of Exempt Certain Purchases from the Additional 0.50%Transit Sales and Use Tax (2-21-17)
- Wake County Transit Sales and Use Tax (1-20-17)
- Transition Issues Relative to Sales and Use Tax Law Changes with Respect to Real Property Contracts; Repair, Maintenance, and Installation Services to Real Property, and Other Items (12-22-16)
- Reminder that Monthly with Prepayment Filers are Required to File Form E-500 Electronically and Pay Taxes Electronically (12-16)
- Form E-589CI, Affidavit of Capital Improvement (12-8-16)
- Expanded list of counties Eligible for Hurricane Matthew Tax Relief (11-29-16)
- Additional Guidance to Supplement Form E-505 (11-23-16)
- Expanded List of Counties Eligible for Hurricane Matthew Tax Relief (11-21-16)
- Service Contracts (11-15-16)
- Motor Vehicle Service Contracts (11-15-16)
- Motor Vehicle Repair, Maintenance, and Installation Services; Storage; and Towing Services (11-15-16)
- Retail Sales by Certain Nonprofits Where the Net Proceeds Benefit the State of NC, or its Agencies or Instrumentalities (11-4-16)
- Expanded List of Counties Eligible for Hurricane Matthew Tax Relief (11-3-16)
- Exemption for Service Contract Sold to a Professional Motorsports Racing Team or Related Member (10-26-16)
- Erroneous Collection of Sales Tax on a Real Property Contract (10-25-16)
- Additional Counties Eligible for Hurricane Matthew Tax Relief (10-19-16)
- Fuel and Piped Natural Gas Used Solely for Comfort Heating by Certain Manufacturers (10-19-16)
- Disaster Assistance Sales and Use Tax Exemptions (10-18-16)
- Additional Counties Eligible for Hurricane Matthew Tax Relief (10-14-16)
- Tax Relief for Victims of Hurricane Matthew (10-13-16)
- Exemption for Certain Products Made of Recycled Materials (9-15-16)
- Certain Recyclers (8-11-16)
- Additional 0.25% Local Sales and Use Tax (8-1-16)
- Precious Metal Extraction Companies (7-25-16)
- Certain Metal Work Fabrication Companies (7-25-16)
- Exemption for Packaging Items for Food and Prepared Food Under a Prepaid Meal Plan (7-21-16)
- Direct Pay Permit and Use Tax Exemption for Certain Boat, Aircraft, and Qualified Jet Engine Charges and Services (7-15-16)
- Certain Purchases for Use at a Ports Facility (7-15-16)
- Park Model RV is Exempt from Sales and Use Tax (6-10-16)
- Funeral Home Retailer (5-25-16)
- Bookbinding Services (5-25-16)
- Definition of Qualifying Datacenter Clarified (5-25-16)
- Tax Base for Tangible Personal Property Sold Below Cost with Conditional Contract (5-24-16)
- Aviation Gasoline and Jet Fuel Exemption Expanded (5-24-16)
- Responsible Person Liability Statute of Limitations Amended (5-23-16)
- Repeal of Sales and Use Tax Administrative Rules (3-29-16)
- Taxability Matrix Changes Regarding Software Support Services (3-16-16)
- Form E-589J Affidavit to Exempt Certain Qualifying Purchases or Charges on or After March 1, 2016 (2-23-16) Revised 3-6-17
- Repeal of Sales and Use Tax Administrative Rules (2-23-16)
- Sales and Use Tax Technical Bulletins and March 1, 2016 Tax Changes (2-22-16)
- Service Contract for One or More Components, Systems, or Accessories for a Motor Vehicle - Taxable (2-19-16)
- Motor Vehicles (Installation Charges; Repair, Maintenance, and Installation Services; and Service Contracts) (2-11-16)
- Sales and Use Tax Notices and Directives Resulting From 2015 General Assembly (2-11-16)
- Sale or Renewal of a Service Contract for Tangible Personal Property Changes (2-2-16)
- Watch, Clock, Jewelry, and Other Item Repair Sales and Services (100% Taxable), Cleaning Sales and Services, and Engraving Charges (1-27-16)
- Tire Recapping or Retreading Sales and Services - 100% Taxable (1-25-16)
- Shoe Repair Services (100% Taxable) and Shoe Polishing Services (1-22-16)
- Revised Form E-505 Published Online (1-20-16)
- Service Contract for a Qualified Jet Engine (1-14-16)
- Repeal of Installation Charges Exemption (1-11-16)
- Internet Tax Freedom Act Extended (1-11-16)
- Certain Motorsports Exemptions and Refunds (12-22-15)
- Qualifying Datacenter (12-15-15)
- Aviation Gasoline and Jet Fuel (12-11-15)
- Eligible Internet Datacenter Exemption Remains in Effect (12-10-15)
- Sales and Use Tax Law Changes Form E-505 (10-19-15) revised 1-20-16
- Exemption for Qualified Aircraft (10-13-15)
- Qualified Jet Engine (10-6-15)
- Sales Tax Rate Increase for Aircraft (9-30-15)
- Spirituous Liquor Sold by a Distillery Subject to 7.00% Rate of Tax (9-29-15)
- A Proposed Sales Tax Rate Increase for Aircraft Effective October 1, 2015 (9-25-15)
- Certain Joint Agencies Created to Provide Fire Protection, Emergency Services, or Police Protection (9-21-15)
- Expiration of the Privilege Tax Imposed on Qualifying Datacenter Machinery and Equipment (7-2-15)
- Purchases by Contractors to Fulfill Certain Contracts with an Agricultural Exemption Certificate Number Holder (6-23-15)
- Certain Purchases by a Contractor to Fulfill a Contract with a Qualifying or Conditional Farmer (Revisited) (5-28-15)
- Rate Change for Piped Natural Gas Sold or Consumed by a Gas City (5-22-15)
- Sales of Electricity by Cape Hatteras Electric Membership Corporation (5-22-15)
- A Real Property Contract and Certain Machinery and Equipment Tax (5-12-15)
- Basis of Sales and Use Tax Reporting (5-4-15)
- Rentals of Private Residences, Cottages, or Similar Accommodations Listed
with a Real Estate Broker or Agent (4-28-15) - White Goods Disposal Tax and Real Property Contracts (4-15-15)
- Annual Requirements for a Conditional Farmer Exemption Certificate Number Holder (3-20-15)
- Additional 0.25% Anson and Ashe County Local Sales and Use Tax (1-21-15)
- Real Property Contract List and Tangible Personal Property List (12-19-14) Revised 6-4-15
- Internet Tax Freedom Act Extended (12-18-14)
- Internet Tax Freedom Act (12-10-14)
- Real Property Contracts (11-19-14)
- Purchases by Contractors to Fulfill Contracts with a Qualifying or Conditional Farmer (11-18-14) Repealed 6-23-15
- November Energy Star Sales Tax Holiday Repealed (10-1-14)
- Service Contracts (9-26-14)
- Sales of Bakery Items with Eating Utensils by Artisan Bakeries (9-10-14)
- Newspapers Through a Coin-Operated Vending Machine (8-29-14)
- State Agency Purchases of Piped Natural Gas (8-25-14)
- Manufactured Homes and Modular Homes Fifty Percent Exemption (8-21-14)
- Additional 0.25% Davidson County Local sales and Use Tax (8-1-14)
- August Sales Tax Holiday Repealed (7-9-14)
- Sales Tax Rate Phased in for Sales of Electricity by Cape Hatteras Electric Membership Corporation (7-1-14)
- Gross Receipts Derived from Sales of Piped Natural Gas (6-27-14) Revised 7-2-14
- Qualifying Farmer and Conditional Farmer Exemption (6-25-14)
- Recent Changes for Admission Charges to Entertainment Activities (6-25-14)
- Prepaid Meal Plans (6-23-14)
- Sales by Bakery Thrift Store (6-16-14)
- Rate Change for Gross Receipts Derived from Sales of Electricity (6-2-14)
- Rentals of Private Residences, Cottages or Similar Accommodations (5-30-14)
- Sales and Use Tax on Service Contracts for Motor Vehicles Subject to Highway Use Tax (2-14)
- Additional 0.25% Harnett County Local Sales and Use Tax (2-14)
- Collecting Sales Tax On Service Contracts (1-14)
- Archived Notices Issued 2005-2013
On This Page Jump Links
Off