Sales and Use Tax Division Directives

A directive is a form of written guidance that sets out the Secretary of Revenue's interpretation of a tax law.  Generally, the information contained in a directive is incorporated into the appropriate Sales and Use Tax Bulletin at the end of the calendar year.  

Tab/Accordion Items

NumberSubjectDate
SD-24-1Remote Sales - Repeal of Transaction ThresholdsJuly 1, 2024

 

 

Note: Directives from previous years may be outdated due to subsequent legislative action, court decision, or published interpretation.

NumberSubjectDate
SD-23-3Exemption for Certain Items used by Boats Transporting FreightOctober 30, 2023
SD-23-2Continuing Care Retirement CommunitiesOctober 30, 2023
SD-23-1Exemption for Breast Pumps and Certain Related ItemsOctober 27, 2023
SD-22-1Exemption for Wildlife ManagersAugust 29, 2022
SD-21-1Modified Utility VehiclesNovember 30, 2021
SD-20-1Marketplace Facilitators and Marketplace SellersJanuary 28, 2020
TA-18-1 *Timely Mailing of Returns, Documents, or Payments *August 24, 2018
SD-18-6Sales and Use Tax Collections on Remote SalesAugust 7, 2018
SD-18-5Photograph Tint or Color ChargesMay 25, 2018
SD-18-4Charges for Shop SuppliesMay 25, 2018
SD-18-3Gift Wrap Charges and ServicesMay 25, 2018
SD-18-2Application of Tax Change to Certain Monthly or Other Periodic Lease or Rental BillingsMay 21, 2018
SD-18-1Repair, Maintenance, and Installation Services for Real Property and Real Property ContractsApril 18, 2018
SD-16-4Repair, Maintenance, and Installation ServicesNovember 15, 2016
SD-16-3Real Property ContractsNovember 15, 2016
TA-16-1 *When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday *April 12, 2016
SD-16-2Repair, Maintenance, and Installation ServicesFebruary 5, 2016, Rev. December 22, 2016
SD-16-1Retail TradeFebruary 5, 2016, Rev. December 22, 2016
SD-15-1Real Property ContractsMarch 17, 2015, Rev. December 22, 2016
SD-14-1Optional Service Contracts for Portable ToiletsJanuary 17, 2014
SD-13-5Service ContractsDecember 23, 2013, Rev. January 17, 2014
SD-13-4Admission ChargesDecember 18, 2013
SD-13-3Modular HomesDecember 16, 2013
SD-13-2Manufactured HomesDecember 13, 2013
SD-13-1Prepared Food Sold to a College Student Attending an Institution of Higher EducationDecember 9, 2013
SD-07-1Bundled TransactionsOctober 1, 2007
SD-05-1Machinery, Equipment, and Manufacturing Fuel TaxOctober 12, 2005
SD-04-1Exemption CertificatesJune 1, 2004
SD-03-2Worthless Accounts/Bad DebtsOctober 15, 2003, Rev. October 11, 2010
SD-03-1Modular HomesOctober 15, 2003
SD-02-1Sales Tax HolidayJuly 1, 2002
SD-00-2Direct Pay PermitDecember 6, 2000
SD-00-1Sales of Electricity to ManufacturersFebruary 16, 2000
SD-99-3WarrantiesDecember 23, 1999
SD-99-2Refunds for Low Enterprise Tier BusinessesDecember 7, 1999
SD-99-1Additional ½% Mecklenburg County Sales and Use Tax for Public TransportationFebruary 26, 1999
SD-98-6Diplomatic Tax Exemption ProgramNovember 9, 1998
SD-98-5ChiropractorsOctober 29, 1998, Rev. December 6, 2013
SD-98-4Complimentary Meals or SnacksSeptember 1, 1998
SD-98-3Piped Natural GasJuly 10, 1998(Repealed)
SD-98-2Piped Natural GasMay 5, 1998(Repealed)
SD-98-1Store Discount CardsApril 27, 1998

* Issued by Tax Administration