Sales & Use Tax

Document Name
Important Notice: Spirituous Liquor Sold by a Distillery Subject to 7.00% Rate of Tax
Important Notice: State Agency Purchases of Piped Natural Gas
Important Notice: State and Local Sales and Use Tax Rate Change Issues
Important Notice: State Sales and Use Tax - Electricity
Important Notice: State Sales and Use Tax Rate Scheduled to Decrease on July 1, 2011
Important Notice: Tax Base for Tangible Personal Property Sold Below Cost with Conditional Contract
Important Notice: Taxability Matrix Changes Regarding Software Support Services
Important Notice: Tire Recapping or Retreading Sales and Services - 100% Taxable
Important Notice: Transition Issues Relative to Sales and Use Tax Law Changes With Respect To Real Property Contracts, Repair, Maintenance and Installation Services To Real Property and Other Items
Important Notice: Wake County Transit Sales and Use Tax
Important Notice: Watch, Clock, Jewelry, and Other Item Repair Sales and Services (100% Taxable), Cleaning Sales and Services, and Engraving Charges
Important Notice: White Goods Disposal Tax and Real Property Contracts
Important Notice: Additional 0.25% Local Sales and Use Tax Effective April 1, 2008
Important Notice: Additional 0.25% Local Sales and Use Tax Effective October 1, 2008
Important Notice: Additional 1% State Sales and Use Tax Rate Increase Issues
Important Notice: Application for One-Year Extension for Conditional Farmer Exemption Certificate Number
Important Notice: Bookbinding Services
Important Notice: Bundled Services
Important Notice: Certain Metal Work Fabrication Companies
Important Notice: Computer Software