Written Determinations Sales and Use Tax

Pursuant to N.C. Gen. Stat. § 105-264, “[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. Gen. Stat. § 105-264.2, “[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.

PLR # Subject
SUPLR 2024-0005 Qualifying Purchases of Mill Machinery for HVAC Contractor
SUPLR 2024-0004 Taxability of Live Audio and Video Content
SUPLR 2024-0003 Subscription Fees for Access to Certain Digital Property
SUPLR 2024-0002 Sales of Testing Kits and Reports to North Carolina Residents
SUPLR 2024-0001 Taxability of Items to be used on Vessels Docked in North Carolina
SUPLR 2023-0003 Taxability of a Warranty
SUPLR 2023-0002 Qualifying Datacenter
SUPLR 2023-0001 Is Taxpayer Providing a Telecommunications Service?
SUPLR 2022-0008 Is Taxpayer a Marketplace Facilitator under NC Law?
SUPLR 2022-0007 Taxable Purchases of Distribution Equipment
SUPLR 2022-0006 Exempt Purchases by Contract Manufacturer
SUPLR 2022-0005 Durable Medical Equipment Not Sold on Prescription 
SUPLR 2022-0004 Retail Sales of Help Desk Services
SUPLR 2022-0003 Taxable Purchases of Machinery and Equipment
SUPLR 2022-0002 Exempt Sales to, or on Behalf of a Federally Recognized Indian Tribe
SUPLR 2022-0001 Marketplace Facilitator
SUPLR 2021-0027 Qualifying Purchases of Mill Machinery by Contract Manufacturer
SUPLR 2021-0026 Qualifying Purchases of Mill Machinery by a Recycler
SUPLR 2021-0025 Lease of Buried Fiber Optic Cable
SUPLR 2021-0024 Energy Efficiency Improvements
SUPLR 2021-0023 Electronic Access to Digital Audiovisual Works
SUPLR 2021-0022 Exempt Sales of Motor Vehicle Service Contracts
SUPLR 2021-0021 Water Purification Device Sold to Manufacturer
SUPLR 2021-0020 Taxable Purchases of Fixed Assets, Equipment, and other TPP
SUPLR 2021-0019 Certain Digital Property
SUPLR 2021-0018 Prepaid Wireless Calling Service
SUPLR 2021-0017 Taxability of Various Health Information Mgmt. Services
SUPLR 2021-0016 Taxability of Machinery and Equipment Sold to Power Producer
SUPLR 2021-0015 Taxability of Subsidy Paid to Food Service Provider
SUPLR 2021-0014 Indoor Go-Kart Racing Fees
SUPLR 2021-0013 Sales of Prosthetic Device
SUPLR 2021-0012 Fire Detection and Suppression Systems Attached to Mill Machinery
SUPLR 2021-0011 RMI Services Performed on Roof
SUPLR 2021-0010 Sales of Prepared Food
SUPLR 2021-0009 Sale of Commercial Modular Buildings
SUPLR 2021-0008 Sales of Prosthetic Device
SUPLR 2021-0007 Subscription Fees to Remotely Access Computer Software
SUPLR 2021-0006 Retail Sales by Artisan Bakery 
SUPLR 2021-0005 Remote Access to Computer Software
SUPLR 2021-0004 Application of Protective Chemicals to Carpet
SUPLR 2021-0003 Application of Deodorizer to Carpet
SUPLR 2021-0002 Lease of Firewall Appliance
SUPLR 2021-0001 Exempt Purchase of HVAC Equipment by Manufacturer
SUPLR 2020-0019 Limited-Service Vehicle Wash
SUPLR 2020-0018 Exempt Sales of Prosthetic Devices
SUPLR 2020-0017 Exempt Prosthetic Device
SUPLR 2020-0016 Purchase of Exempt Prosthetic Device
SUPLR 2020-0015 Purchase of Exempt Prosthetic Device
SUPLR 2020-0014 Taxability of Service Contract
SUPLR 2020-0013 Retail Sales to Real Property Contractors
SUPLR 2020-0012 Performance of Real Property Contract
SUPLR 2020-0011 Qualifying Purchases of Mill Machinery by a Recycler
SUPLR 2020-0010 Sales of Prosthetic Devices
SUPLR 2020-0009 Retail Sales of Audiovisual Works
SUPLR 2020-0008 Manufacturer’s Purchases of Electricity
SUPLR 2020-0007 Enterprise Server Operating System Software
SUPLR 2020-0006 Monthly Charges Taxable as Telecommunications Services and Ancillary Services
SUPLR 2020-0005 Charges for Cloud-Based Services Not Taxable (With Possible Exceptions)
SUPLR 2020-0004 Administrative Fees Part of Sales Price
SUPLR 2020-0003 Taxable Sales of Audiovisual Works
SUPLR 2020-0002 Bundled Membership Transaction
SUPLR 2020-0001 Effect of Corp. to LLC Conversion on Exemption for Certain Sales to Eligible Internet Datacenter
SUPLR 2019-0002 Fee is Part of Sales Price
SUPLR 2019-0001 Authentication and Resolution Services/Digital Certificates
SUPLR 2018-0013 Lane Closure Equipment and Services
SUPLR 2018-0012 Sales of Durable Medical Equipment and Supplies Sold on Prescription
SUPLR 2018-0011 Engaged in Business
SUPLR 2018-0010 Sales of Bottled Water, Dry Drink Mixes, and Related Products
SUPLR 2018-0009 Car Wash Services
SUPLR 2018-0008 Initial Detailing Services Performed on Automobiles Held in Inventory for Sale
SUPLR 2018-0007 Human Tissue, Organs, and Body Parts
SUPLR 2018-0006 Sales and Rentals of Scaffolding Equipment
SUPLR 2018-0005 SaaS Cloud Based Software Access
SUPLR 2018-0004 Pine Straw Purchases
SUPLR 2018-0003 Sale and Installation of Organization Products
SUPLR 2018-0002 Occasional and Isolated Sale of Assets
SUPLR 2018-0001 Poultry Litter Sheds
SUPLR 2017-0005 Accommodations Billing and Management Services                 
SUPLR 2017-0004 Granite Countertop Equipment or Parts
SUPLR 2017-0003 Cash Discounts Allowed for Prompt Payment
SUPLR 2017-0002 Accommodation Rental for 90 Continuous Days or More
SUPLR 2017-0001 Refunds Allowed to Certain Governmental Entities
SUPLR 2016-0006 Retail Sales by Nonprofit Charity
SUPLR 2016-0005 Indoor Trampoline Park Fees
SUPLR 2016-0004 Taxable Car Wash Services
SUPLR 2016-0003 Remote Access to Prewritten Computer Software
SUPLR 2016-0002 Sales of Pinestraw by Producer
SUPLR 2016-0001 Gross Receipts from Competitive Price Audits
SUPLR 2015-0006 Conference Bridging Services
SUPLR 2015-0005 Bundled Membership Transaction
SUPLR 2015-0004 Root Control Services
SUPLR 2015-0003 Occasional and Isolated Sale
SUPLR 2015-0002 Lease or Rental of Display Booths
SUPLR 2015-0001 Prewritten Computer Software
SUPLR 2014-0013 Excursion Trains
SUPLR 2014-0012 Pallets Leased to Manufacturers and Farmers
SUPLR 2014-0011 Sales of and Access to Video Games
SUPLR 2014-0010 Access to Infrastructure for Web Services
SUPLR 2014-0009 Rental of Durable Medical Equipment with Durable Medical Supplies
SUPLR 2014-0008 Online Wellness Information Service
SUPLR 2014-0007 Audio and Web Conferencing Services
SUPLR 2014-0006 Bundled Transaction that Includes Prewritten Computer Software
SUPLR 2014-0005 Direct Sales to the Federal Government
SUPLR 2014-0004 Information Service
SUPLR 2014-0003 Access to Hosted Software
SUPLR 2014-0002 Ice Vending Machine Structure
SUPLR 2014-0001 Moisture Control Service Plans
SUPLR 2013-0024 Web Hosting Services
SUPLR 2013-0023 Optional Maintenance Agreement for Enterprise Server Operating System Software
SUPLR 2013-0022 Optional Maintenance Agreement for Enterprise Server Operating System Software
SUPLR 2013-0021 Concrete Mixed On-site
SUPLR 2013-0020 Enterprise Server Operating System Software
SUPLR 2013-0019 Instate Sales & Transportation and Delivery Charges
SUPLR 2013-0018 Access to Information Services
SUPLR 2013-0017 Medical Records Fulfillment Services
SUPLR 2013-0016 Fabrication Labor
SUPLR 2013-0015 Aircraft Lease with Option to Purchase
SUPLR 2013-0014 Layaway Service Fee
SUPLR 2013-0013 Prepared Food Sold with Eating Utensils
SUPLR 2013-0012 Information Service Access License
SUPLR 2013-0011 Affiliate of Remote Seller
SUPLR 2013-0010 Web Hosting Services
SUPLR 2013-0009 Medical Records Fulfillment Services
SUPLR 2013-0008 Prosthetic Device
SUPLR 2013-0007 Storage and Use Exceptions
SUPLR 2013-0006 State Agency Exempt Purchases
SUPLR 2013-0005 Optional Software Maintenance Agreement
SUPLR 2013-0004 Computer Software
SUPLR 2013-0003 Maintaining Purchase Records in Digital Format
SUPLR 2013-0002 Medical Monitoring Equipment Lease and Service
SUPLR 2013-0001 Purchases of Materials & Equipment for Landfill
SUPLR 2012-0041 Engaged in Business
SUPLR 2012-0040 Incontinence Products
SUPLR 2012-0039 Seller's Relief from Liability
SUPLR 2012-0038 Hostess Dollars are Part of Sales Price
SUPLR 2012-0037 Web Hosted Computer Software
SUPLR 2012-0036 Hostess Points or Credits are Part of Sales Price
SUPLR 2012-0035 SSL Certificates
SUPLR 2012-0034 Audiovisual Equipment and Services
SUPLR 2012-0033 Access to Software
SUPLR 2012-0032 Food Services Management Agreement
SUPLR 2012-0031 Filing Requirements for Separate Entities
SUPLR 2012-0030 Downloadable Math Games
SUPLR 2012-0029 Pre-trial Discovery Depositions
SUPLR 2012-0028 Engaged in Business
SUPLR 2012-0027 Nonprofit Refund
SUPLR 2012-0026 Graphic Designs & Package Prototypes (Mock-ups)
SUPLR 2012-0025 Streaming Video - Digital Property
SUPLR 2012-0024 Enterprise Server Operating System Software
SUPLR 2012-0023 Processing and Distribution of Test Results
SUPLR 2012-0022 Medical Items and Instructional Materials Sales
SUPLR 2012-0021 Access to Online Training
SUPLR 2012-0020 Enterprise Server Operating System Software
SUPLR 2012-0019 Flight Simulator Parts Provided by Third Party
SUPLR 2012-0018 GIS Services
SUPLR 2012-0017 Bad Debt Recoveries, Litigation Receipts, Etc.
SUPLR 2012-0016 Enterprise Server Operating System Software
SUPLR 2012-0015 Credit Against NC State, Local and Transit Taxes Due
SUPLR 2012-0014 Prosthetic Device
SUPLR 2012-0013 Pharmacy Assessment Services
SUPLR 2012-0012 Reprocessing Service - Medical Items
SUPLR 2012-0011 Direct Sales to the Federal Government
SUPLR 2012-0010 Enterprise Server Operating System Software
SUPLR 2012-0009 Enterprise Server Operating System Software
SUPLR 2012-0008 Asset Transfer
SUPLR 2012-0007 HVAC Transactions
SUPLR 2012-0006 Marine Gas Oil Sold for Dredging
SUPLR 2012-0005 County Tax - Business Location is Property Address
SUPLR 2012-0004 State Educational Institution Student Meals
SUPLR 2012-0003 Gift cards
SUPLR 2012-0002 Returnable Plastic Shells
SUPLR 2012-0001 Purchases of Matrix Barcodes
SUPLR 2011-0012 Assets Acquired for Sale - Engaged in Business
SUPLR 2011-0011 Accommodation Rentals 90 Day Exclusion
SUPLR 2011-0010 e-Learning
SUPLR 2011-0009 Lease Termination Fee is Part of Taxable Gross Receipts
SUPLR 2011-0008 Access to Prewritten Software
SUPLR 2011-0007 Delivery Insurance
SUPLR 2011-0006 Nonprofit Refund Eligibility - Disregarded Entity
SUPLR 2011-0005 Information Service
SUPLR 2011-0004 Click Through Nexus
SUPLR 2011-0003 Books Sale by Volunteer Organization
SUPLR 2011-0002 Etching Glass
SUPLR 2011-0001 Enterprise Server Operating System Software
SUPLR 2010-0024 Retailer-Contractor
SUPLR 2010-0023 Mobile Storage Unit Rentals and Storage Services
SUPLR 2010-0022 Electricity Purchases
SUPLR 2010-0021 Electricity Purchases
SUPLR 2010-0020 Manufactured Items Sold to the Federal Government
SUPLR 2010-0019 Retail Sales by a Nonprofit Entity
SUPLR 2010-0018 Enterprise Server Operating System Software
SUPLR 2010-0017 Enterprise Server Operating System Software
SUPLR 2010-0016 Digital Mammography Equipment
SUPLR 2010-0015 Alarm Systems & Credit for Tax Paid
SUPLR 2010-0014 Call Tracking Service - Information Service
SUPLR 2010-0013 Drugs
SUPLR 2010-0012 Free Temporary Memberships
SUPLR 2010-0011 Digital Photos
SUPLR 2010-0010 Engaged in Business
SUPLR 2010-0009 Brewed Coffee and Frozen Food Sales
SUPLR 2010-0008 Pallets - Constitute Part of a Sale
SUPLR 2010-0007 Enterprise Server Operating System Software Enhancements
SUPLR 2010-0006 Remote Access to Software
SUPLR 2010-0005 Printing and Mailing Services
SUPLR 2010-0004 Enterprise Server Operating System Software
SUPLR 2010-0003 Appropriate County Tax - Sourcing Principles
SUPLR 2010-0002 Governmental Entity Refund - Leased Property
SUPLR 2010-0001 Church consignment sales