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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sales and Use Tax Division Directives

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-98-5
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
SD-03-1
Manufacturer Coupons SD-98-1
Manufacturer's Warranty SD-99-3
Manufacturing SD-05-1
SD-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-13-3
SD-03-1
Motels SD-98-4
NAICS (North American Industry Classification System) SD-99-2
Natural Gas SD-98-3(Repealed)
Nutritional Supplements SD-98-5
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Piped Natural Gas SD-98-3(Repealed)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

 

Taxes & Forms

  • Individual Income Tax
  • Sales and Use Tax
    • Who Should Register for Sales and Use Tax?
    • Overview of Sales and Use Taxes
    • General Sales and Use Tax
    • Admission Charges
    • Aircraft and Qualified Jet Engines
    • Aviation Gasoline and Jet Fuel
    • Boats
    • Certain Digital Property
    • Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
    • Electricity
    • Food, Non-Qualifying Food, and Prepaid Meal Plans
    • Lease or Rental of Tangible Personal Property
    • Manufactured and Modular Homes
    • Piped Natural Gas
    • Prepaid Telephone Calling Service
    • Real Property Contracts
    • Rentals of Accommodations
    • Repair, Maintenance, and Installation Services; and Other Repair Information
    • Satellite Digital Audio Radio Service
    • Service Contracts
    • Specialty Markets or Other Events
    • Spirituous Liquor
    • Telecommunications Service and Ancillary Service
    • Use Tax
    • Video Programming Service
    • Sales and Use Tax Filing Requirements & Payment Options
    • Sale and Purchase Exemptions
    • Sales and Use Tax Rates & Other Information
    • Sales and Use Tax Forms and Certificates
    • Frequently Asked Questions
    • How to Amend Your Return
    • Accepted Wastewater Dispersal System
    • Important Notice – Disaster Assistance Payments
    • Sales and Use Tax Technical References
    • Accompanying Schedules/Attachments
    • Streamlined Sales Tax Information
    • Sales and Use Tax Registration
    • Amended Returns and Refund Claims
    • Sales and Use Tax Revenue Law
    • Written Determinations Sales and Use Tax
    • How to File Sales and Use Tax Resources
    • Remote Sales
  • Withholding Tax
  • Corporate Income & Franchise Tax
  • Motor Carrier Tax (IFTA/IN)
  • Privilege License Tax
  • Motor Fuels Tax
  • Alcoholic Beverages Tax
  • Tobacco Products Tax
  • Partnership Tax
  • Property Tax
  • Collections – Past Due Taxes
  • Business Registration
  • Information for Tax Professionals
  • Policies
  • Order Tax Forms and Instructions
  • Other Taxes And Fees
  • Frequently Asked Questions About Traditional and Web Fill-In Forms
  • IFTA Annual Interest Rates
  • Motor Carrier Seminars
  • Business & Income Tax Seminars
  • Power of Attorney

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
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https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-division-directives-alphabetical-index