Sales & Use Tax

Document Name
Important Notice: Qualifying Farmer and Conditional Farmer Exemption
Important Notice: Rate Change for Gross Receipts Derived from Sales of Electricity
Important Notice: Rate Change for Piped Natural Gas sold or Consumed by a Gas City
Important Notice: Real Property Contract List and Tangible Personal Property List
Important Notice: Recent Changes for Admission Charges to Entertainment Activities
Important Notice: Reminder that Monthly with Prepayment Filers are Required to File Form E-500 Electronically and Pay Taxes Electronically
Important Notice: Rentals of Private Residences, Cottages or Similar Accommodations
Important Notice: Rentals of Private Residences, Cottages or Similar Accommodations Listed with a Real Estate Broker or Agent
Important Notice: Repeal of Installation Charges Exemption
Important Notice: Repeal of Sales and Use Tax Administrative Rules
Important Notice: Research Triangle Regional Public Transportation Authority (Triangle Transit) Sales and Use Tax
Important Notice: Responsible Person Liability Statute of Limitations Amended
Important Notice: Retail Sales by Certain Nonprofits Where the Net Proceeds Benefit the State of North Carolina, or its Agencies or Instrumentalities
Important Notice: Revised Form E-505 Published Online
Important Notice: Sale or Renewal of a Service Contract for Tangible Personal Property Changes
Important Notice: Sales and Use Tax on Service Contracts for Motor Vehicles Subject to Highway Use Tax
Important Notice: Sales and Use Tax Technical Bulletin - August 1, 2008
Important Notice: Sales and Use Tax Technical Bulletin - May 1, 2008
Important Notice: Sales and Use Tax Technical Bulletin - May 15, 2008
Important Notice: Sales and Use Tax Technical Bulletins - April 1, 2008