Written Determinations Sales and Use Tax
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.
It is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.
| PLR # | Subject |
|---|---|
| SUPLR 2026-0003 | Does Taxpayer’s Sales of Digital Property Meet the Definition of an Educational Service? |
| SUPLR 2026-0002 | Is Nonprofit Water Plant Eligible for a Sales and Use Tax Refund? |
| SUPLR 2026-0001 | Is Taxpayer Making Sales as a Retailer? |
| SUPLR 2025-0006 | Qualifying Purchases of Mill Machinery |
| SUPLR 2025-0005 | Taxability of Design and Installation Services Performed |
| SUPLR 2025-0004 | Taxability of Services Performed on Stormwater Infrastructure |
| SUPLR 2025-0003 | Are Taxpayer's Services Subject to Tax as RMI? |
| SUPLR 2025-0002 | Are Taxpayer's Purchases of Post-harvest Equipment Subject to Tax? |
| SUPLR 2025-0001 | Are Taxpayer's Receipts of Sporting Clay Throws Subject To Tax? |
| SUPLR 2024-0011 | Are Taxpayer's Subscription Fees Subject To Tax? |
| SUPLR 2024-0010 | Is the Taxpayer Entitled to a Refund for Sales and Use Tax Under G.S. 105-164.14B? |
| SUPLR 2024-0009 | Are Certain Federal Excise Taxes Subject to Sales and Use Tax? |
| SUPLR 2024-0008 | Is the Transaction a Real Property Contract? |
| SUPLR 2024-0007 | Taxability of Flagging and Monitoring Services |
| SUPLR 2024-0006 | Taxability of Surveillance Solutions |
| 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 |
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