Streamlined Certificates of Compliance

Pursuant to the requirement of Section 802 of the Streamlined Sales and Use Tax Agreement, the certificates of compliance at the following links define the tax treatment of the definitions included in the Sales and Use Tax Agreement as of the effective date identified on each certificate of compliance.

https://www.ncdor.gov/taxes-forms/sales-and-use-tax/streamlined-sales-tax-information/streamlined-sales-and-use-tax/streamlined-certificates-compliance