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 prepared food, soft drinks and non-food items are subject to the general State and local rate of tax during the audit period.
(2) Whether the assessment is correct and properly proposed to be assessed against the Taxpayer based on the best information available.
(3) Whether the fact that the Department did not notify the Taxpayer that the rate of tax remitted through their sales and use tax returns on prepared foods and soft drinks was incorrect prevents the Department from assessing the tax.