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 general rate of State and local sales or use tax, or the 1% preferential rate of State tax, with a maximum tax of $80.00 per article, applies to a screener purchased by the Taxpayer and used to screen the sand it extracted. This could also apply to sand pit operators, quarries or screeners.