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 |
| Boats Transporting Freight | SD-23-3 |
| Breast Pumps and Related Items | SD-23-1 |
| 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 |
| Continuing Care Retirement Communities | SD-23-2 |
| 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| Natural Gas | SD-98-3(Repealed) |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| Piped Natural Gas | SD-98-3(Repealed) |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 |
| Timely Mailing of Returns, Documents, or Payments * | TA-18-1 |
| Transit Tax | SD-99-1 |
| Use Tax | SD-00-2 |
| Warehousing | SD-99-2 |
| Warranties | SD-99-3 |
| Wholesale Trade | SD-99-2 |
| Wildlife Managers | SD-22-1 |
| Worthless Accounts | SD-03-2 |
(* Issued by Tax Administration)