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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sales and Use Tax Technical References

Sales and Use Tax Technical References

  • Administrative Code (2009 - 2022 Legislative Changes are not Incorporated)
  • Bulletins  (Legislative changes effective after January 1, 2022 are not incorporated.)
    • Sales and Use Tax Bulletins
    • 911 Service Charge for Prepaid Wireless Telecommunications Service Bulletin
    • Alternate Highway Use Tax Bulletin
    • Dry-Cleaning Solvent Tax Bulletin
    • Scrap Tire Disposal Tax Bulletin
    • Solid Waste Disposal Tax Bulletin
    • White Goods Disposal Tax Bulletin
  • Contested Tax Cases and Tax Hearing Decisions
  • Directives
  • General Statutes
  • Notices Issued by the Sales and Use Tax Division
  • Overview of Sales and Use Taxes
  • State Taxation and Nonprofit Organizations Publication
  • Resolving Disputes About Your Taxes
  • Streamlined Sales Tax Taxability Matrices
  • Written Determinations

Legislative Changes

  • Tax Law Changes by Year - All Tax Schedules
  • Legislative Changes to the Taxes or Other Items Administered by the Sales and Use Tax Division

 

    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
      • 911 Service Charge for Prepaid Wireless Telecommunications Service Bulletin
      • Alternate Highway Use Tax Bulletin
      • Dry-Cleaning Solvent Tax Bulletin
      • Scrap Tire Disposal Tax Bulletin
      • Solid Waste Disposal Tax Bulletin
      • White Goods Disposal Tax Bulletin
    • 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

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    Contact Information

    North Carolina Department of Revenue

    PO Box 25000
    Raleigh, NC 27640-0640
    General information: 1-877-252-3052
    Individual income tax refund inquiries:
    1-877-252-4052

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    https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-technical-references