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 Taxpayer owes State sales tax where sales contract was entered into within the State for tangible personal property and the property was moved to the buyers’ home in another state and whether the contractors who moved the tangible personal property from the State of North Carolina to another state were agents for Taxpayer.