The Sales and Use Tax Bulletins (“SUTB”) present the Secretary of Revenue’s interpretation of the North Carolina sales and use tax law. These bulletins do not cover all interpretations and applications of the sales and use tax law.  The Sales and Use Tax Bulletins herein are based on the law in effect as of January 1, 2022 and supersede any Sales and Use Tax Bulletins published prior to January 1, 2022. (Legislative changes effective after January 1, 2022 are not incorporated.)