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’s rentals of tents, equipment, inflatable attractions, popcorn machines and cotton candy machines to customers are subject to sales tax.
(2) Whether delivery charges associated with the rental of the Taxpayer’s tangible personal property are subject to sales tax.
(3) Whether if the Taxpayer’s employees deliver, set up and maintain tangible personal property such as inflatable attractions for customers this is considered equipment furnished with an operator.