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 is engaged in business for sales and use tax purposes and liable for collecting and remitting sales or use tax on sales of tangible personal property to purchasers in North Carolina; and whether the amount of the assessment was properly determined.