http://www.dornc.com/whatsnew.html The most recent additions to the NC DOR web site. http://www.dornc.com/publications/monthlysales.html for December 2011 Mon, 06 Feb 2012 13:00:00 EST http://www.dornc.com/business/smallbusinesses.html Effective April 1, 2012, the following counties adopted a resolution to levy an additional 0.25% local sales and use tax: Buncombe, Durham, Montgomery and Orange Wed, 01 Feb 2012 16:00:00 EST http://www.dornc.com/business/smallbusinesses.html For monthly instruction and important dates to remember. Wed, 01 Feb 2012 16:00:00 EST http://www.dornc.com/downloads/ncplr.pdf Private Letter Rulings Form NC-PLR Tue, 31 Jan 2012 16:00:00 EST http://www.dornc.com/publications/monthlysales.html for November 2011 Mon, 30 Jan 2012 16:00:00 EST http://www.dornc.com/publications/billboard/index.html for 2012 Wed, 25 Jan 2012 16:00:00 EST http://www.dornc.com/forms/ 2011 forms Tue, 24 Jan 2012 16:00:00 EST http://www.dornc.com/downloads/insurance.html 2011 forms Tue, 24 Jan 2012 16:00:00 EST http://www.dornc.com/taxes/individual/specialeducation.html This directive addresses the new tax credit allowed under G.S. 105-151.33 for children with disabilities who require special education. Mon, 23 Jan 2012 16:00:00 EST http://www.dornc.com/electronic/individual/software.html The following Free and Low Cost E-File programs provide electronic filing options for eligible taxpayers through a partnership between North Carolina and a group of private sector tax software companies. Mon, 23 Jan 2012 09:00:00 EST http://www.dornc.com/taxes/individual/debtpayment.html This time-limited program will help individuals resolve unpaid taxes and get back on their feet financially by waiving certain penalties and fees and offering payment plan options. Participating taxpayers can avoid forced collections such as garnishments, liens, and levies. Thu, 19 Jan 2012 14:40:00 EST http://www.dornc.com/downloads/motor.html Terminal Operator Annual Return for 2011 Wed, 18 Jan 2012 09:00:00 EST http://www.dornc.com/downloads/corporate.html annual form and instruction updates Sat, 14 Jan 2012 00:00:00 EST http://www.dornc.com/practitioner/plr_policy.pdf In response to a request for specific advice under N.C. Gen. Stat. § 105-264(b), the Department may issue a "private letter ruling." The Department's response to a request for specific advice is binding on the Department and relieves a taxpayer from tax, penalties and interest otherwise due if the written advice is erroneous. Fri, 13 Jan 2012 00:00:00 EST http://www.dornc.com/publications/reimbursement.html for November 2011 Wed, 11 Jan 2012 00:00:00 EST http://www.dornc.com/aboutus/education/modules.html The North Carolina Department of Revenue is making it easier for people to complete their Individual Income Tax Return (Form D-400) this year with an on-line tutorial that walks a taxpayer through the process step-by-step. Fri, 06 Jan 2012 13:00:00 EST http://www.dornc.com/downloads/individual.html annual form and instruction updates Wed, 04 Jan 2012 09:00:00 EST http://www.dornc.com/downloads/sales.html Forms E-505AC, E-536, E-536R and Gen 562 Sat, 31 Dec 2011 00:00:00 EST http://www.dornc.com/taxes/sales/taxrates.html added "Tax Rates Beginning 1/1/12" and "County Sales and Use Tax Rates with Effective Dates as of January 1, 2012" Sat, 31 Dec 2011 00:00:00 EST http://www.dornc.com/publications/biennial.html for 2011 Tue, 20 Dec 2011 16:00:00 EST http://www.dornc.com/downloads/property.html B-C-710, Beer Wholesalers Excise Tax Return; B-C-715, Beer Shipping Report Nonresident Vendor or Resident Brewery; B-C-775, Spirituous Liquor Tax Return; B-C-784, Wine Distributor Excise Tax Return and B-C-786, Wineries and Wine Shipper Permittees Excise Tax Return Mon, 19 Dec 2011 13:00:00 EST http://www.dornc.com/downloads/property.html County Certification and Municipal Certification Forms Mon, 19 Dec 2011 13:00:00 EST http://www.dornc.com/downloads/wh_forms.html for 2012 Sat, 17 Dec 2011 00:00:00 EST http://www.dornc.com/taxes/motor/rates.html Tax rate for period 01/01/12 – 06/30/12 Thu, 15 Dec 2011 16:00:00 EST http://www.dornc.com/downloads/ifta.html Gas-1276, International Fuel Tax Agreement (IFTA) Return and Gas-1278, International Fuel Tax Agreement (IFTA) Fuel Tax Rates For 4th Quarter 2011 Returns Tue, 13 Dec 2011 16:00:00 EST http://www.dornc.com/downloads/property.html AV-11, Continuing Care Retirement Center Addendum to Form AV-10 Tue, 13 Dec 2011 09:00:00 EST http://www.dornc.com/press/2011/deadline.html Taxpayers across the nation will have a few extra days to file federal returns, extensions and payments this year. Those items normally due Apri15, will be due April 17, 2012. The extra time is provided because April 15 is a Sunday and April 16 is the Emancipation Day holiday observed in the District of Columbia. Mon, 12 Dec 2011 09:00:00 EST http://www.dornc.com/publications/reimbursement.html Distribution for October 2011 Sun, 11 Dec 2011 13:00:00 EST http://www.dornc.com/publications/monthlysales.html for quarter ending September 30, 2011 Sun, 11 Dec 2011 13:00:00 EST http://www.dornc.com/publications/monthlysales.html for October 2011 Fri, 09 Dec 2011 00:00:00 EST http://www.dornc.com/downloads/tobacco.html updated forms Tue, 07 Dec 2011 00:00:00 EST http://www.dornc.com/taxes/sales/boundary_database.html includes changes effective January 1, 2012 Mon, 28 Nov 2011 09:00:00 EST http://www.dornc.com/taxes/sales/impnotice1111.pdf This notice is to specify the sourcing provision applicable to the sale of certain digital property and computer software delivered electronically relative to provisions of N.C. Gen. Stat § 105-164.4B(a)(3), where the delivery address is unknown and the seller cannot ascertain an address of the purchaser. Mon, 21 Nov 2011 13:00:00 EST http://www.dornc.com/practitioner/hearing/09rev05695.pdf Final Agency Decision Mon, 21 Nov 2011 13:00:00 EST http://www.dornc.com/publications/reimbursement.html for Quarter Ending September 30, 2011 Tue, 15 Nov 2011 00:00:00 EST http://www.dornc.com/publications/reimbursement.html Distribution for September 2011 Wed, 09 Nov 2011 00:00:00 EST http://www.dornc.com/publications/monthlysales.html for August 2011 Mon, 07 Nov 2011 09:00:00 EST http://www.dornc.com/publications/property.html Revised 10/11 Thu, 03 Nov 2011 16:00:00 EDT http://www.dornc.com/taxes/sales/impnotice1011_2.pdf The following county adopted a resolution to levy an additional 0.25% local sales and use tax effective January 1, 2012: Halifax Mon, 31 Oct 2011 13:00:00 EDT http://www.dornc.com/taxes/sales/streamlined.html Certificate of Compliance and Taxability Matrix Wed, 27 Oct 2011 09:00:00 EDT http://www.dornc.com/practitioner/sales/bulletins/ Important Notice October 21, 2011 Mon, 24 Oct 2011 13:00:00 EDT http://www.dornc.com/taxes/sales/taxrate_database.html includes changes effective January 1, 2012 Mon, 24 Oct 2011 13:00:00 EDT http://www.dornc.com/downloads/sales.html E-500, Sales and Use Tax Return; E-500E, Utility and Liquor Sales and Use Tax Return; E-536, Schedule of County Sales and Use Taxes; E-536R, Schedule of County Sales and Use Taxes for Claims for Refund Mon, 24 Oct 2011 13:00:00 EDT http://www.dornc.com/publications/monthlysales.html for August 2011 Fri, 14 Oct 2011 13:00:00 EDT http://www.dornc.com/publications/reimbursement.html Distribution for August 2011 Wed, 12 Oct 2011 00:00:00 EDT http://www.dornc.com/publications/ifta.html The International Fuel Tax Agreement (IFTA) is a base jurisdiction fuel tax agreement. Upon application, the carrier’s base jurisdiction will issue credentials (license and decals) which allow the IFTA licensee to travel in all IFTA member jurisdictions. Tue, 11 Oct 2011 00:00:00 EDT http://www.dornc.com/downloads/ifta.html 2012 Renewal Application for License and Decals Tue, 11 Oct 2011 00:00:00 EDT http://www.dornc.com/downloads/sales.html E-505AC - Newly Registered Taxpayers, Gen 562 - County Sales and Use Tax Rates For Cities and Towns, NC-BR - Business Registration Application Sat, 01 Oct 2011 00:00:00 EDT http://www.dornc.com/taxes/sales/taxrates.html as of October 1, 2011 Sat, 01 Oct 2011 00:00:00 EDT http://www.dornc.com/practitioner/law_changes_2011.html The 2011 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2011 Tax Law Changes by taxing schedule and General Statute. Tue, 27 Sep 2011 16:00:00 EDT http://www.dornc.com/publications/property.html as of January 1, 2011 Wed, 21 Sep 2011 13:00:00 EDT http://www.dornc.com/downloads/sales.html 2011 Legislative Changes to Sales and Use Tax Wed, 21 Sep 2011 09:00:00 EDT http://www.dornc.com/publications/ifta.html for 3rd Quarter 2011 Thu, 15 Sep 2011 16:00:00 EDT http://www.dornc.com/downloads/ifta.html for 3rd Quarter 2011 Returns Thu, 15 Sep 2011 16:00:00 EDT http://www.dornc.com/publications/monthlysales.html for quarter ending June 30, 2011 Thu, 15 Sep 2011 00:00:00 EDT http://www.dornc.com/publications/monthlysales.html for July 2011 Mon, 12 Sep 2011 16:00:00 EDT http://www.dornc.com/publications/reimbursement.html Distribution for July 2011 Sat, 10 Sep 2011 00:00:00 EDT http://www.dornc.com/publications/propertyrates.html Preliminary Report for Fiscal Year 2011-2012 Fri, 09 Sep 2011 16:00:00 EDT http://www.dornc.com/publications/effective_rates.html Fiscal Year 2011-2012 Fri, 09 Sep 2011 16:00:00 EDT http://www.dornc.com/business/taxcalendar.pdf important dates to remember Wed, 07 Sep 2011 16:00:00 EDT http://www.dornc.com/taxes/sales/boundary_database.html includes changes effective October 1, 2011 Thu, 01 Sep 2011 09:00:00 EDT http://www.dornc.com/taxes/estate/update.html The North Carolina estate tax is revived effective for those decedents dying on or after January 1, 2011, if a federal estate tax return is required. Wed, 31 Aug 2011 13:00:00 EDT http://www.dornc.com/taxes/property/memos/lawchanges.html A summary of the significant local government legislation (having state-wide application) enacted by the 2011 Session of the North Carolina General Assembly. Tue, 30 Aug 2011 00:00:00 EDT http://www.dornc.com/publications/fiscalyearsales.html for Fiscal Year 2010-2011 Mon, 29 Aug 2011 16:00:00 EDT http://www.dornc.com/publications/countyrates.html for Fiscal Year 2011-2012 Thu, 25 Aug 2011 00:00:00 EDT http://www.dornc.com/taxes/property/rates.html County Property Tax Rates for the Last Five Years Thu, 25 Aug 2011 00:00:00 EDT http://www.dornc.com/taxes/motor/impnotice_8-11.pdf During the upcoming months, the Examination Division will be conducting site visits at North Carolina terminals to verify compliance with shipping document. This notice is intended to outline those requirements and to assist each supplier, terminal operator, and transporter with shipping document compliance. Tue, 23 Aug 2011 16:00:00 EDT http://www.dornc.com/electronic/newachdebit.html The North Carolina Department of Revenue has developed an easier and more convenient way for taxpayers to upload ACH debit batch payments. The new ACH Debit Batch Payment system will be available to taxpayers on Friday, Aug. 26. Fri, 19 Aug 2011 16:00:00 EDT http://www.dornc.com/publications/reimbursement.html for August 2011 Sat, 13 Aug 2011 00:00:00 EDT http://www.dornc.com/publications/reimbursement.html for Quarter Ending June 30, 2011 Sat, 13 Aug 2011 00:00:00 EDT http://www.dornc.com/publications/reimbursement.html During the Twelve-Month Period Ending June 30, 2011 Fri, 12 Aug 2011 09:00:00 EDT http://www.dornc.com/publications/monthlysales.html for June 2011 Wed, 10 Aug 2011 16:00:00 EDT http://www.dornc.com/publications/reimbursement.html Distribution for June 2011 Wed, 10 Aug 2011 00:00:00 EDT http://www.dornc.com/publications/reimbursement.html Distribution for 2011 Wed, 10 Aug 2011 00:00:00 EDT http://www.dornc.com/taxes/sales/taxrate_database.html The Sales Tax Rate Database contains the sales and use tax rates by jurisdiction in North Carolina. Tue, 09 Aug 2011 09:00:00 EDT http://www.dornc.com/taxes/corporate/franchise_tax.pdf Important Notice: Franchise Tax Law Change Regarding Treatment of Accumulated Amortization Thu, 02 Aug 2011 16:00:00 EDT http://www.dornc.com/downloads/motor.html Gas-1200: Claim For Refund - Nonprofit Organizations For 3rd and 4th Quarters 2011, Gas-1200B: Claim For Refund - Taxicabs Transporting Fare-Paying Passengers For 3rd and 4th Quarters 2011, Gas-1200C: Claim For Refund - Qualified Power Takeoff Vehicles for Period January 1, 2011 Through December 31, 2011, Gas-1201: 2011 Claim For Refund - Tax-paid Motor Fuel Used Off-Highway, Gas-1201ME: Claim For Refund - Special Mobile Equipment for 3rd and 4th Quarters 2011 Thu, 14 Jul 2011 16:00:00 EDT http://www.dornc.com/taxes/corporate/impnotice_7-11.pdf On June 30, 2011, Governor Perdue signed into law Session Law 2011-390 (House Bill 619) enacted by the General Assembly. This law repeals the Secretary’s existing statutory authority in G.S. 105-130.6, 105-130.15 and 105-130.16 to adjust a corporation’s net income or require a combined return effective January 1, 2012. Wed, 13 Jul 2011 16:00:00 EDT http://www.dornc.com/publications/reimbursement.html Distribution for May 2011 Tue, 12 Jul 2011 00:00:00 EDT http://www.dornc.com/taxes/motor/impnotice_7-11.pdf Effective August 1, 2011, Motor Carrier license and decals will only be issued at our Raleigh Office. Mon, 11 Jul 2011 13:00:00 EDT http://www.dornc.com/downloads/motor.html Gas-1254: Bulk-End User of Alternative Fuels Return, Gas-1258: Retailer of Alternative Fuels Return Mon, 11 Jul 2011 13:00:00 EDT http://www.dornc.com/publications/monthlysales.html for May 2011 Fri, 01 Jul 2011 16:00:00 EDT http://www.dornc.com/taxes/sales/impnotice0611_3.pdf Leases – State Tax, Leases – Local Tax, Construction Contracts, Sales and Lay-Away Contracts, Gross Receipts Derived from the Rental of an Accommodation and Cash Basis Taxpayers Thu, 30 Jun 2011 13:00:00 EDT http://www.dornc.com/taxes/sales/impnotice0611_2.pdf Effective July 1, 2011, the gross receipts derived from providing telecommunications service, ancillary service, and video programming in this State, and sales of spirituous liquor other than mixed beverages are subject to the 7% "combined general rate" of tax for transactions sourced to North Carolina except as noted below. Wed, 22 Jun 2011 16:00:00 EDT http://www.dornc.com/taxes/sales/notices.html Important Notice: Sales and Use Tax Rate Scheduled to Decrease July 1, 2011 Thu, 16 Jun 2011 10:00:00 EDT http://www.dornc.com/publications/ifta.html IFTA Newsletter 2nd Quarter 2011 Wed, 15 Jun 2011 09:00:00 EDT http://www.dornc.com/downloads/ifta.html IFTA Returns and Tax Rates 2nd Quarter 2011 Wed, 15 Jun 2011 09:00:00 EDT http://www.dornc.com/taxes/motor/rates.html Motor Fuels Tax Rates June 15, 2011 Wed, 15 Jun 2011 09:00:00 EDT http://www.dornc.com/publications/reimbursement.html Distribution for April 2011 Fri, 10 Jun 2011 00:00:00 EDT