Important Notices Regarding Sales and Use Tax
The important notices listed below pertain to sales and use tax and related items. Generally, the information contained in an important notice is incorporated into the appropriate Sales and Use Tax Bulletin at the end of the calendar year.
| Important Notice Title | Date Issued |
|---|---|
| USPS Changes May Delay Postmarks | March 11, 2026 |
| Mecklenburg County Sales and Use Tax Increase | March 2, 2026 |
| Sales and Use Tax Bulletins Updated for 2026 | January 2, 2026 |
| Additional Time for Victims of Hurricane Helene to Qualify for Penalty Relief | April 23, 2025 |
| Sales and Use Tax Bulletins Updated for 2025 | January 3, 2025 |
| Expanded List of Counties Eligible for Interest Relief - Hurricane Helene | October 18, 2024 |
| Tax Relief Granted in The Disaster Recovery Act of 2024 | October 11, 2024 |
| Tax Relief for Victims of Hurricane Helene | October 3, 2024 |
| Affidavit of Tax Paid by Real Property Contractor | August 5, 2024 |
| Power of Attorney Updates | July 15, 2024 |
| Local Sales and Use Tax Rate Change for Washington County | April 18, 2024 |
| Sales and Use Tax Bulletins Updated for 2024 | January 1, 2024 |
| Extended Exemptions and Refunds | November 22, 2023 |
| Sales and Use Tax Bulletins Updated for 2023 | January 1, 2023 |
| Expansion of the Sales and Use Tax Exemption for Farmers to Include Certain Purchases by Qualifying and Conditional Farmers for Zoo Operations | December 1, 2022 |
| Exemption for Interstate Air and Ground Courier | August 23, 2022 |
| Local Sales and Use Tax Rate Change | July 28, 2022 |
| Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred | October 7, 2021 |
| Exemption for Alcoholic Beverage Manufacturers | September 28, 2021 |
| Tax Relief for Victims of Tropical Storm Fred | September 21, 2021 |
| Sales and Use Tax Bulletins Updated | December 18, 2020 |
| Additional 0.25% Local Sales and Use Tax Effective October 1, 2020 | July 20, 2020 |
| Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 | May 6, 2020 |
| Additional 0.25% Local Sales and Use Tax Effective July 1, 2020 | April 20, 2020 |
| Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19) | March 31, 2020 |
| Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease | March 17, 2020 |
| Auctioneers | February 6, 2020 |
| Limited-Service Vehicle Wash and Self-Service Vehicle Wash or Vacuum | November 5, 2019 |
| Certain Digital Property | October 18, 2019 |
| Exemption For Certain Diapers and Incontinence Underpads Sold On Prescription | October 16, 2019 |
| Sales and Use Tax Due By a Distillery Permit Holder | October 16, 2019 |
| Equipment, Attachments, or Repair Parts Used In Providing Made-To-Order Countertops, Walls, or Tubs | October 11, 2019 |
| Additional 0.25% Local Sales and Use Tax Effective April 1, 2019 | January 25, 2019 |
| Prohibited Uses for General Direct Pay Permit | November 13, 2018 |
| Expanded List of Counties Eligible for Hurricane Florence Tax Relief | October 31, 2018 |
| Expanded List of Counties Eligible for Hurricane Florence Tax Relief | October 16, 2018 |
| Retailer May Recover Certain Sales and Use Tax Paid | October 1, 2018 |
| List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties | October 1, 2018 |
| Disaster Assistance Sales and Use Tax Exemptions | September 20, 2018 |
| Tax Relief for Victims of Hurricane Florence | September 17, 2018 |
| Principles of Sourcing the Renewal of a Service Contract for Prewritten Computer Software | September 10, 2018 |
| Repeal of Sales and Use Tax Administrative Rules | September 10, 2018 |
| Sales and Use Tax Refund for Interstate Carriers | September 10, 2018 |
| Spectators Subject to Sales and Use Tax for Admission Charges to Entertainment Activities | September 10, 2018 |
| Sales Tax Base Expansion Protection Act | September 10, 2018 |
| Sales and Use Tax Refund for Transformative Projects | September 10, 2018 |
| Qualifying Farmer and Conditional Farmer Exemption Expansion | September 6, 2018 |
| Additional 0.25% Local Sales and Use Tax Effective October 1, 2018 | July 24, 2018 |
| Purchases of Qualifying Mill Machinery, Mill Machinery Parts or Accessories, and Other Qualifying Items for Specific Industries | May 29, 2018 |
| Tax Relief for Victims of April 15, 2018 Tornadoes | April 19, 2018 |
| Repeal of Article 5F (Certain Machinery and Equipment Tax) | April 9, 2018 |
| Updated Form E-589CI, Affidavit of Capital Improvement | March 6, 2018 |
| Sales and Use Tax Refund for Transformative Projects | February 14, 2018 |
| Updated Form E-595E Certificate of Exemption | February 12, 2018 |
| Sales and Use Taxes - Accommodations and Linens | October 9, 2017 Revised February 9, 2018 |
| Form E-581 Updated – Interstate Carrier Claim for Refund State, County, and Transit Sales and Use Taxes | January 31, 2018 |
| NCDOR Publishes Revised Form E-505 | December 19, 2017 |
| Updated Wastewater Dispersal Products List Sales and Use Tax Exemption | November 1, 2017 |
| Wastewater Dispersal Product List | November 1, 2017 |
| 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 | October 11, 2017 |
| Sales Tax Base Expansion Protection Act | September 6, 2017 |
| Application for One-Year Extension for Conditional Farmer Exemption Certificate Number | August 29, 2017 |
| Wastewater Dispersal Products List Sales and Use Tax Exemption | August 11, 2017 |
| Wastewater Dispersal Product List | August 11, 2017 |
| Sales and Use Tax Filing Frequency Change Notifications Mailed to Certain Taxpayers | August 4, 2017 |
| Sales and Use Tax Refund for Transformative Projects | July 28, 2017 |
| Investment Coins, Investment Metal Bullion, and Non-Coin Currency Sales and Use Tax Exemption | July 25, 2017 |
| Wastewater Dispersal Products Sales and Use Tax Exemption | July 24, 2017 |
| Sales and Use Tax Exemption For Large Fulfillment Facilities | July 24, 2017 |
| Letter Highlighting Guidance Published on Real Property Contracts and Repair, Maintenance and Installation Services | May 18, 2017 |
| Additional Information Regarding Real Property Contracts and Retail Sales of Repair, Maintenance, and Installation Services to Real Property | March 17, 2017 |
| Form E-589J Affidavit to Exempt Certain Qualifying Purchases or Charges on or After March 1, 2016 | February 23, 2016 Revised March 6, 2017 |
| Form E-589F, Affidavit of Exempt Certain Purchases from the Additional 0.50%Transit Sales and Use Tax | February 21, 2017 |
| Wake County Transit Sales and Use Tax | January 20, 2017 |
| 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 | December 22, 2016 |
| Reminder that Monthly with Prepayment Filers are Required to File Form E-500 Electronically and Pay Taxes Electronically | December 8, 2016 |
| Form E-589CI, Affidavit of Capital Improvement | December 8, 2016 |
| Expanded list of counties Eligible for Hurricane Matthew Tax Relief | November 29, 2016 |
| Additional Guidance to Supplement Form E-505 | November 23, 2016 |
| Expanded List of Counties Eligible for Hurricane Matthew Tax Relief | November 21, 2016 |
| Service Contracts | November 15, 2016 |
| Motor Vehicle Service Contracts | November 15, 2016 |
| Motor Vehicle Repair, Maintenance, and Installation Services; Storage; and Towing Services | November 15, 2016 |
| Retail Sales by Certain Nonprofits Where the Net Proceeds Benefit the State of NC, or its Agencies or Instrumentalities | November 4, 2016 |
| Expanded List of Counties Eligible for Hurricane Matthew Tax Relief | November 3, 2016 |
| Exemption for Service Contract Sold to a Professional Motorsports Racing Team or Related Member | October 26, 2016 |
| Erroneous Collection of Sales Tax on a Real Property Contract | October 25, 2016 |
| Additional Counties Eligible for Hurricane Matthew Tax Relief | October 19, 2016 |
| Fuel and Piped Natural Gas Used Solely for Comfort Heating by Certain Manufacturers | October 19, 2016 |
| Disaster Assistance Sales and Use Tax Exemptions | October 18, 2016 |
| Additional Counties Eligible for Hurricane Matthew Tax Relief | October 14, 2016 |
| Tax Relief for Victims of Hurricane Matthew | Ocober 13, 2016 |
| Exemption for Certain Products Made of Recycled Materials | September 15, 2016 |
| Certain Recyclers | August 11, 2016 |
| Additional 0.25% Local Sales and Use Tax | August 1, 2016 |
| Precious Metal Extraction Companies | July 25, 2016 |
| Certain Metal Work Fabrication Companies | July 25, 2016 |
| Exemption for Packaging Items for Food and Prepared Food Under a Prepaid Meal Plan | July 21, 2016 |
| Direct Pay Permit and Use Tax Exemption for Certain Boat, Aircraft, and Qualified Jet Engine Charges and Services | July 15, 2016 |
| Certain Purchases for Use at a Ports Facility | July 15, 2016 |
| Park Model RV is Exempt from Sales and Use Tax | June 10, 2016 |
| Funeral Home Retailer | May 25, 2016 |
| Bookbinding Services | May 25, 2016 |
| Definition of Qualifying Datacenter Clarified | May 25, 2016 |
| Tax Base for Tangible Personal Property Sold Below Cost with Conditional Contract | May 24, 2016 |
| Aviation Gasoline and Jet Fuel Exemption Expanded | May 24, 2016 |
| Responsible Person Liability Statute of Limitations Amended | May 23, 2016 |
| Repeal of Sales and Use Tax Administrative Rules | March 29, 2016 |
| Taxability Matrix Changes Regarding Software Support Services | March 16, 2016 |
| Repeal of Sales and Use Tax Administrative Rules | February 23, 2016 |
| Sales and Use Tax Technical Bulletins and March 1, 2016 Tax Changes | February 22, 2016 |
| Service Contract for One or More Components, Systems, or Accessories for a Motor Vehicle - Taxable | February 19, 2016 |
| Motor Vehicles (Installation Charges; Repair, Maintenance, and Installation Services; and Service Contracts) | February 11, 2016 |
| Sales and Use Tax Notices and Directives Resulting From 2015 General Assembly | February 11, 2016 |
| Sale or Renewal of a Service Contract for Tangible Personal Property Changes | February 2, 2016 |
| Watch, Clock, Jewelry, and Other Item Repair Sales and Services (100% Taxable), Cleaning Sales and Services, and Engraving Charges | January 27, 2016 |
| Tire Recapping or Retreading Sales and Services - 100% Taxable | January 25, 2016 |
| Shoe Repair Services (100% Taxable) and Shoe Polishing Services | January 22, 2016 |
| Revised Form E-505 Published Online | January 20, 2016 |
| Service Contract for a Qualified Jet Engine | January 14, 2016 |
| Repeal of Installation Charges Exemption | January 11, 2016 |
| Internet Tax Freedom Act Extended | January 11, 2016 |
| Certain Motorsports Exemptions and Refunds | December 22, 2015 |
| Qualifying Datacenter | December 15, 2015 |
| Aviation Gasoline and Jet Fuel | December 11, 2015 |
| Eligible Internet Datacenter Exemption Remains in Effect | December 10, 2015 |
| Exemption for Qualified Aircraft | October 13, 2015 |
| Qualified Jet Engine | October 6, 2015 |
| Sales Tax Rate Increase for Aircraft | September 30, 2015 |
| Spirituous Liquor Sold by a Distillery Subject to 7.00% Rate of Tax | September 29, 2015 |
| A Proposed Sales Tax Rate Increase for Aircraft Effective October 1, 2015 | September 25, 2015 |
| Certain Joint Agencies Created to Provide Fire Protection, Emergency Services, or Police Protection | September 21, 2015 |
| Expiration of the Privilege Tax Imposed on Qualifying Datacenter Machinery and Equipment | July 2, 2015 |
| Purchases by Contractors to Fulfill Certain Contracts with an Agricultural Exemption Certificate Number Holder | June 23, 2015 |
| Real Property Contract List and Tangible Personal Property List | December 19, 2014 Revised June 4, 2015 |
| Certain Purchases by a Contractor to Fulfill a Contract with a Qualifying or Conditional Farmer | Revisited May 28, 2015 |
| Rate Change for Piped Natural Gas Sold or Consumed by a Gas City | May 22, 2015 |
| Sales of Electricity by Cape Hatteras Electric Membership Corporation | May 22, 2015 |
| A Real Property Contract and Certain Machinery and Equipment Tax | May 12, 2015 |
| Basis of Sales and Use Tax Reporting | May 4, 2015 |
| Rentals of Private Residences, Cottages, or Similar Accommodations Listed with a Real Estate Broker or Agent | April 28, 2015 |
| White Goods Disposal Tax and Real Property Contracts | April 15, 2015 |
| Annual Requirements for a Conditional Farmer Exemption Certificate Number Holder | March 20, 2015 |
| Additional 0.25% Anson and Ashe County Local Sales and Use Tax | January 21, 2015 |
| Internet Tax Freedom Act | December 10, 2014 |
| Real Property Contracts | November 19, 2014 |
| November Energy Star Sales Tax Holiday Repealed | October 1, 2014 |
| Service Contracts | September 26, 2014 |
| Sales of Bakery Items with Eating Utensils by Artisan Bakeries | September 10, 2014 |
| Newspapers Through a Coin-Operated Vending Machine | August 29, 2014 |
| State Agency Purchases of Piped Natural Gas | August 25, 2014 |
| Manufactured Homes and Modular Homes Fifty Percent Exemption | August 21, 2014 |
| Additional 0.25% Davidson County Local sales and Use Tax | August 1, 2014 |
| August Sales Tax Holiday Repealed | July 9, 2014 |
| Sales Tax Rate Phased in for Sales of Electricity by Cape Hatteras Electric Membership Corporation | July 1, 2014 |
| Gross Receipts Derived from Sales of Piped Natural Gas | June 27, 2014 Revised July 2, 2014 |
| Qualifying Farmer and Conditional Farmer Exemption | June 25, 2014 |
| Recent Changes for Admission Charges to Entertainment Activities | June 25, 2014 |
| Prepaid Meal Plans | June 23, 2014 |
| Sales by Bakery Thrift Store | June 16, 2014 |
| Rate Change for Gross Receipts Derived from Sales of Electricity | June 2, 2014 |
| Rentals of Private Residences, Cottages or Similar Accommodations | May 30, 2014 |
| Sales and Use Tax on Service Contracts for Motor Vehicles Subject to Highway Use Tax | February 7, 2014 |
| Additional 0.25% Harnett County Local Sales and Use Tax | February 1, 2014 |
| Collecting Sales Tax On Service Contracts | January 23, 2014 |
| Sales of Newspapers | December 23, 2013 |
| Advertising and Promotional Direct Mail and Other Direct Mail Sourcing | November 2013 |
| Sourcing for Certain Digital Property Subject to Sales and Use Tax | August 2013 |
| Additional 0.25% Edgecombe and Greene Counties Local Sales and Use Tax | February 2013 |
| Additional 0.50% Transit Durham and Orange Counties Local Sales and Use Tax | February 2013 |
| FAQs for Nurserymen, Greenhouse Operators and Landscapers | December 2012 |
| State Sales and Use Tax- Electricity | June 20, 2012 |
| Tax on Accommodations | December 2010 Revised June 14, 2012 |
| Additional 0.25% Buncombe, Durham, Montgomery and Orange Counties Local Sales and Use Tax | February 2012 |
| Sourcing of Digital Property and Computer Software Delivered Electronically | November 2011 |
| Additional 0.25% Halifax County Local Sales and Use Tax | October 2011 |
| Additional 0.25% Cabarrus County Local Sales and Use Tax | August 2011 |
| Additional State Sales and Use Tax Rate Decrease Issues | June 30, 2011 |
| Combined General Rate Decrease Effective July 1, 2011 | June 22, 2011 |
| State Sales and Use Tax Rate Decrease Effective July 1, 2011 | June 16, 2011 |
| State Sales and Use Tax Rate Scheduled to Decrease July 1, 2011 | May 13, 2011 |
| Additional 0.25% Local Sales and Use Tax Effective January 1, 2011 | October 2010 |
| Additional 0.25% Local Sales and Use Tax Effective October 1, 2010 | August 2010 |
| Additional 0.25% Local Sales and Use Tax Effective July 1, 2010 | April 2010 Revised July 30, 2010 |
| Monthly with Prepayment Filers Required to File Electronically | March 2010 |
| Computer Software | February 2010 |
| Certain Digital Property Subject to Sales and Use Tax | December 2009 |
| EDI Important Notice | October 2009 |
| State and Local Sales and Use Tax Rate Change Issues | October 2009 |
| State and Local Rates for Construction Contracts | October 2009 |
| Simultaneous Change in State and Local Rates | September 2009 Revised August 6, 2010 |
| Form E-536, Schedule of County Sales and Use Taxes | September 2009 |
| 1% State Tax Rate Increase Issues | September 2009 |
| Monthly with Prepayment Filers | September 2009 |
| Tax Rate Change | August 2009 |
| Increase In "Combined General Rate" | Revised August 2009 |
| Solid Waste Disposal Tax and Alternative Daily Cover | June 2009 |
| Sales of Baked Goods by Artisan Bakeries | November 2008 |
| New Sales Tax Holiday for Energy Star Qualified Products | September 2008 |
| Additional 0.25% Local Sales and Use Tax Effective October 1, 2008 | August 2008 |
| Law Changes Effective on or Before October 1, 2008 | August 2008 |
| TV Converter Box Coupon Amounts Taxable | June 2008 |
| Refund of Sales and Use Tax Paid on Analytical Services Supplies | June 2008 |
| Additional 0.25% Local Sales and Use Tax Effective April 1, 2008 | January 2008 |
| Increase in "Combined General Rate" of Tax Effective April 1, 2008 | February 2008 |
| Rentals of Hotel Rooms and Accommodations | January 2008 |
| Sales and Use Tax Semimonthly Payers | September 2007 |
| State Sales and Use Tax Rates on Electricity | September 2007 |
| Law Changes Effective on or Before October 1, 2007 | August 2007 |
| Permanent Extension of General State Rate of Sales and Use Tax | July 31, 2007 |
| Pending Legislative Changes | June 2007 |
| Bundled Services | April 2007 |
| Decrease in State Sales and Use Tax Rate Effective December 1, 2006 | November 2006 |
| Sales Tax on Video Programming Services | October 2006 |
| Telecommunications Service | October 2006 |
| Taxation of Food and Prepared Food | June 2006 |
| Exemption for Commercial Loggers | June 2006 |
| Change in Dare County Sales and Use Tax Rate | April 2006 |
| Important Notice and Reminder | April 2006 |
| Commercial Loggers | February 2006 |
| Funeral Expenses | November 2005 |
| Farm Related Property | October 2005 |
| Cable Service and Broadcasting Equipment | October 2005 |
| Incentive Claim for Refund for Aviation Fuel for Motorsports | October 2005 |
| Internet Access | October 2005 |
| Disaster Assistance Payments | September 2005 |
| Sales Tax Law Changes | August 2005 |
| Pending Legislative Changes and Reminders | June 2005 |
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