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: (1) Whether tangible personal property purchased by the Taxpayer for storage, use or consumption in this State is subject to use tax; and
(2) Whether the machinery purchased by the Taxpayer and used in its sand pits is subject to the 1% preferential rate of State tax, $80.00 maximum tax per article, or subject to the general State and applicable local sales and use tax.