Sales and Use Tax Division Directives Alphabetical Index 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-98-5Rev. 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-13-2SD-03-1 Manufacturer Coupons SD-98-1 Manufacturer's Warranty SD-99-3 Manufacturing SD-05-1SD-99-2 Marketplace Facilitators and Marketplace Sellers SD-20-1 Meals SD-98-4 Mecklenburg Transportation Tax SD-99-1 Mill Machinery SD-05-1 Modified Utility Vehicles SD-21-1 Modular Homes SD-13-3SD-03-1 Motels SD-98-4 NAICS (North American Industry Classification System) SD-99-2 Natural Gas SD-98-3(Repealed) Nutritional Supplements SD-98-5Rev. December 6, 2013 Office Of Foreign Missions SD-98-6 Physicians SD-98-5Rev. December 6, 2013 Photograph Tint or Color Charges SD-18-5 Piped Natural Gas SD-98-3(Repealed) Portable Toilets- Optional Service Contracts SD-14-1 Prepared Food Sold to a College Student Attending an Institution of Higher Education SD-13-1 Privilege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
Sales and Use Tax Division Directives Alphabetical Index 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-98-5Rev. 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-13-2SD-03-1 Manufacturer Coupons SD-98-1 Manufacturer's Warranty SD-99-3 Manufacturing SD-05-1SD-99-2 Marketplace Facilitators and Marketplace Sellers SD-20-1 Meals SD-98-4 Mecklenburg Transportation Tax SD-99-1 Mill Machinery SD-05-1 Modified Utility Vehicles SD-21-1 Modular Homes SD-13-3SD-03-1 Motels SD-98-4 NAICS (North American Industry Classification System) SD-99-2 Natural Gas SD-98-3(Repealed) Nutritional Supplements SD-98-5Rev. December 6, 2013 Office Of Foreign Missions SD-98-6 Physicians SD-98-5Rev. 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
