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 the Taxpayer purchased non-taxable advertising services or taxable tangible personal property (printed material) for distribution in North Carolina, and whether the pre-stamped envelopes containing printed material which is brought into North Carolina for distribution to donees are considered taxable or non-taxable out-of-state distribution.