NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
Issue: Whether manufactured homes taken in trade as partial payments on other homes are subject to sales tax when subsequently sold, and whether the Department's past failure to assess a taxpayer for an erroneous practice protects the taxpayer against a future assessment for the erroneous practice.