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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sales and Use Tax Technical References »   Alternate Highway Use Tax Bulletin

Alternate Highway Use Tax Bulletin

The Alternate Highway Use Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina alternate highway use tax laws. This bulletin does not cover all interpretations and applications of the alternate highway use tax laws. The Alternate Highway Use Tax Bulletin is based on the law in effect as of January 1, 2022 and supersedes any Alternate Highway Use Tax Bulletin published prior to January 1, 2022. (Legislative changes effective after January 1, 2022 are not incorporated.)

Files

AHUTB 2021 Final.pdf

PDF • 247.31 KB - April 22, 2022

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

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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/alternate-highway-use-tax-bulletin