The 2003 North Carolina General Assembly enacted HB 397 that makes a number of changes to the sales and use tax laws. These changes affect food, computers and computer software, medical-related property, and lease or rental. Most of these changes are effective July 15, 2003. The following Important Notices contain additional information about these legislative changes:

• 2003 Sales and Use Tax Legislative Changes
• Food
• Computer Software
• Lease or Rental
• Medical Products

Information about other sales and use tax changes made during the 2003 Legislative Session are included on Form E-505, 2003 Legislative Changes to Sales and Use Tax.

Last modified on: 10/31/07 03:54:04 PM .