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 the Taxpayer was liable for sales tax on the sales price of its optional maintenance agreements.
(2) Whether the Taxpayer owed use tax on the cost of the parts, supplies and materials used to fulfill its optional maintenance agreements.