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NCDOR Publishes Updated Streamlined Sales Tax Taxability Matrix

The changes include updating statutory references and certain comments within the Taxability Matrix. full details

Online Business Registration is Down for Maintenance

The online option for registering businesses for Sales, Withholding, and Equipment and Machinery taxes is unavailable. Taxpayers may use the paper form to register. full details

NCDOR Publishes Important Notice Summarizing Withholding Tax Law Changes

Information applies to employers, pension payers, and others that withhold North Carolina income tax. full details  

NCDOR Publishes Notice About Tax Compliance Requirement for Brewery and Distillery Permit Holders

Effective June 29, the ABC Control Commission must confirm that brewery and distillery permit holders are in tax compliance with the NCDOR. full details

Sales Tax Publishes a Notice about the Sales Tax Base Expansion Act

The NCDOR shall take no action to assess any tax due for a filing period beginning on or after March 1, 2016, and ending before January 1, 2018, if one or more specific conditions apply and the retailer did not receive specific written advice from the Secretary of Revenue for the transactions at issue for the laws in effect for the applicable periods. full details

NCDOR Publishes a Notice about Accommodation Rentals and Linen Rentals

The notice explains how certain assessments may be reduced if specific conditions are met and clarifies charges, fees and transactions that are subject to sales tax. full details

NCDOR Publishes Notice and Creates Application for Extension for Conditional Farmer Exemption Certificate Number

Conditional Farmer Exemption Certificate Number holders can request a one-year extension using the new application Form E-595CFEX due to a weather-related disaster that damages crops. full details

NCDOR Publishes Notice on Taxable Ethanol or Biodiesel Imported by Marine Vessels

Recent law change adds marine vessels as a mode of transportation for which fuel grade ethanol or biodiesel are taxable upon importation into North Carolina. full details

NCDOR Participating in Online Marketplace Seller Voluntary Disclosure Initiative

Online sellers may apply for Multistate Tax Commission (MTC) initiative through October 17, 2017. full details

NCDOR Publishes List of Wastewater Dispersal Products that Qualify for Exemption

A recent law change specifies that certain wastewater dispersal products qualify for a sales tax exemption. The list will be updated as additional products are added or removed. full details

Sales Tax Filing Frequency Change Notifications Mailed to Certain Taxpayers

Approximately 8,500 notices will be mailed and the filing frequency changes go into effect Oct. 1. full details

NCDOR Publishes 2017 Streamlined Compliance Recertification Letter, Taxability Matrix, and Certificate of Compliance

Updated documents show that North Carolina remains in substantial compliance with the terms of the Streamlined Sales and Use Tax Agreement. full details

NCDOR Publishes a Notice about Sales Tax Refunds For Transformative Projects

The refunds may be claimed beginning July 1, 2018, on eligible purchases made from July 1, 2017 – June 30, 2018. full details

NCDOR Publishes Notice about Sales Tax Exemption on Investment Coins, Investment Metal Bullion, and Non-Coin Currency

Exemption is effective July 1 and is applicable to sales and purchases on or after that date. full details

NCDOR Publishes Notice on Exemption for Large Fulfillment Facilities

Exemption is effective July 1 and applies to sales and purchases on or after that date. full details

NCDOR Publishes Notice about Sales Tax Exemption on Wastewater Dispersal Products

Exemption is effective July 1 and is applicable to sales and purchases on or after that date. full details

There is No Fee in North Carolina to Receive a Certificate of Registration

Websites are offering to help taxpayers receive a certificate – also known as a sales and use or resale tax number – for a fee of up to $138. Taxpayers can apply for a certificate online at no charge. full details

Updated Tax Bulletins Available

Updated bulletins provide administrative interpretation and application of North Carolina tax laws. full details

DOR Publishes Sales and Use Tax Important Notice Regarding Real Property Contracts and Repair, Maintenance, and Installation Services

This notice includes a list which provides general guidance to assist with making a determination as to whether a transaction is a real property contract with respect to a capital improvement; subject to tax as a retail sale of repair, maintenance, and installation services; or exempt from sales and use tax. full details

The NCDOR Begins Sending Letters to Potential Identity Theft Victims

Taxpayers will receive a letter when a tax return is filed using their information to possibly generate a fraudulent refund. full details

View History Available for eBusiness Center Users Again

Taxpayers can now view past transactions made through the eBusiness Center. full details

NCDOR Publishes Notice on Expedited Mailing Services for Motor Carrier Credentials

The notice outlines the steps taxpayers must follow to use the expedited mail services. full details

Wake County Sales and Use Tax to Increase 0.50% Effective April 1

The 0.50% Wake County Transit Sales and Use Tax is in addition to the general 4.75% State and Wake County local 2.00% sales and use taxes for a total rate of 7.25%. full details

NCDOR Publishes Notice on Alternative Fuels

Notice clarifies that alternative fuels including liquefied propane gas, compressed natural gas and liquefied natural gas must be reported in gasoline or diesel gallon equivalents for motor fuel tax purposes. full details

NCDOR Publishes Updated Version of Form E-589F

Affidavit to Exempt Certain Purchases From the Additional 0.50% Transit Sales and Use Tax is updated due to the adoption of the Additional 0.50% Transit Sales and Use Tax levy effective April 1 in Wake County. full details

NCDOR Adopts and Submits to the Rules Review Commission Rules Regarding Market-Based Sourcing

Read the rules submitted to the Rules Review Commission. full details

NCDOR Publishes a Notice on Transition Issues Relating to Sales and Use Tax Law Changes

The recently passed law changes cover real property contracts; repair, maintenance and installation services to real property and other items. full details

DOR Publishes Form E-589CI, Affidavit of Capital Improvement and a Corresponding Important Notice

Form E-589CI, Affidavit of Capital Improvement, is generally required to substantiate that a contract, or a portion of work to be performed to fulfill a contract, is to be taxed for sales and use tax purposes as a real property contract with respect to a capital improvement to real property. full details

DOR Publishes Sales and Use Tax Directive - Real Property Contracts: SD-16-3

    Directive covers definitions of real property, real property contract and capital improvement, as well as situations where a contract is taxed as a real property contract. full details

DOR Publishes Sales and Use Tax Directive - Repair, Maintenance, and Installation Services: SD-16-4

    The directive clarifies the definitions of retailer, repair, maintenance and installation services as well as the expansion of the sales tax to digital property and real property. full details

Corporate Tax Rate for Years Beginning on or after January 1, 2017 Will be Reduced by 1%

Notice provides information on the reduction of the corporate tax rate effective January 1, 2017. full details

 

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