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 liable for collecting and remitting sales or use tax on sales of solo mailings of printed materials to purchasers in North Carolina and whether the Taxpayer is liable for the assessment of use tax on its purchases of direct mail advertising materials from its out-of-state franchisor.