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 wedding videos are taxable retail sales of tangible personal property or nontaxable services; whether “sitting fee” and “overtime charges” in connection with sales of photographs, portraits, picture albums, and video tapes are included as part of the taxable “sales price” of tangible personal property; and whether the Taxpayer is liable for sales tax on “unaccounted for income” based on the presumption that the gross receipts of a retailer are deemed taxable unless the contrary is established by proper records.