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Streamlined Sales and Use TaxNorth Carolina's Petition for Membership in the Streamlined Sales and Use Tax Agreement and Certificate of Compliance were filed on March 14, 2005. A Revised Certificate of Compliance was issued on August 2, 2010. The 2010 Recertification Letter was issued on August 2, 2010. The Taxability Matrix (8-10) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective August 2, 2010. The Taxability Matrix (3-10) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective March 25, 2010. The changes consist of a clarifying statement in the “Comment” section for the optional computer maintenance contracts. No changes in tax treatment of any definitions. The Taxability Matrix (12-09) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective January 1, 2010. The Supplemental Taxability Matrix (1-1-10) lists taxable services, product-based exemptions, and other exemptions from sales and use tax that are not defined or included in the Streamlined Sales and Use Tax Agreement and includes changes effective January 1, 2010. The Supplemental Taxability Matrix (1-1-09) lists taxable services, product-based exemptions, and other exemptions from sales and use tax that are not defined or included in the Streamlined Sales and Use Tax Agreement and includes changes effective January 1, 2009. The Sales Tax Rate Database contains the sales and use tax rates by jurisdiction in North Carolina.
The Sales Tax Boundary Database describes the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions.
The Rate and Boundary Database Information document explains how the databases work and provides a layout of the tables. Database users should join E-Alerts, our tax updates mailing list, to be notified when new sales tax databases are added to the website. North Carolina’s Streamlined Sales and Use Tax Agreement Amnesty Notice provides information about limited amnesty for uncollected sales and use tax on taxable retail sales for taxpayers that register through the Streamlined Sales and Use Tax Central Registration System. Additional information about the filing of SERs and payment of taxes can be found in the Information for Streamlined Sales Tax Participants. Information on monetary allowances authorized for Certified Service Providers and Certified Automated System sellers can be found in the Compensation for Certified Service Providers and Certified Automated System Sellers.
Last modified on: 08/03/10 01:15:55 PM . |
