Sales and Use Tax Division Directives

Alphabetical Index

Admission Charges SD-13-4
After-Warranty Adjustment SD-99-3
Air Courier Services SD-99-2
Arc Furnace SD-00-1
Bad Debts SD-03-2
Bed And Breakfast Inns SD-98-4
Bundled Transactions SD-07-1
Central Administrative Offices SD-99-2
Certificate of Authority SD-00-2
Chiropractors SD-98-5
Rev. December 6, 2013
Complimentary Meals SD-98-4
Contracts-Real Property November 15, 2016 SD-16-3
Contracts – Real Property SD-15-1
Rev. December 22, 2016”
Coupons SD-98-1
Customer Service Centers SD-99-2
Data Processing SD-99-2
Dealer's Warranty SD-99-3
Diplomats SD-98-6
Direct Pay Permit SD-00-2
Discount Cards SD-98-1
Electricity as an Ingredient SD-00-1
Electricity Used in Manufacturing SD-00-1
Electronic Mail Order Houses SD-99-2
Enterprise Tier Designation SD-99-2
Equipment SD-05-1
Exemption Certificates SD-04-1
Federal Diplomatic Exemption SD-98-6
Foreign Officials SD-98-6
Fuel SD-05-1
Gift Wrap Charges and Services SD-18-3
Holiday SD-02-1
Hotels SD-98-4
Incentive Refund SD-99-2
Induction Furnace SD-00-1
Lease or Rental Billings (Monthly or other Periodic) SD-18-2
Lee Act SD-99-2
Local Tax SD-99-1
Low Enterprise Tier Businesses SD-99-2
Machinery SD-05-1
Manufactured Homes SD-13-2
Manufacturer Coupons SD-98-1
Manufacturer's Warranty SD-99-3
Manufacturing SD-05-1
Marketplace Facilitators and Marketplace Sellers SD-20-1
Meals SD-98-4
Mecklenburg Transportation Tax SD-99-1
Mill Machinery SD-05-1
Modular Homes SD-13-3
Motels SD-98-4
NAICS (North American Industry Classification System) SD-99-2
Natural Gas SD-98-3(Repealed)
Nutritional Supplements SD-98-5
Rev. December 6, 2013
Office Of Foreign Missions SD-98-6
Physicians SD-98-5
Rev. December 6, 2013
Photograph Tint or Color Charges SD-18-5
Piped Natural Gas SD-98-3(Repealed)
Portable Toilets- Optional Service Contracts SD-14-1
Prepared Food Sold to a College Student Attending an Institution of Higher Education SD-13-1
Privilege Tax SD-05-1
Public Transportation Tax SD-99-1
Real Property Contracts November 15, 2016 SD-16-3
Real Property Contracts SD-15-1
Rev. December 22, 2016”
Recycling Equipment SD-05-1
Remote Sales SD-18-6
Repair, Maintenance, and Installation Services for Real Property and Real Property Contracts April 18, 2018 SD-18-1
Repair, Maintenance, and Installation Services November 15, 2016 SD-16-4
Repair, Maintenance, and Installation Services SD-16-2
Rev. December 22, 2016
Retail Trade SD-16-1
Rev. December 22, 2016
Retailer-Contractor SD-15-1
Rev. December 22, 2016”
Retailer Coupons SD-98-1
Sales Tax Holiday SD-02-1
Service Contracts SD-13-5
Rev. January 17, 2014
Shop Supplies SD-18-4
Store Discount Cards SD-98-1
Surety Bond SD-00-2
Tax Exemption Cards SD-98-6
Tax Free Holiday SD-02-1
Transit Tax SD-99-1
Use Tax SD-00-2
Warehousing SD-99-2
Warranties SD-99-3
Wholesale Trade SD-99-2
Worthless Accounts SD-03-2