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 Petitioner is entitled to offset its use tax liability on parts and supplies purchased and used to fulfill its obligations under optional maintenance contracts with sales tax it erroneously collected from its customers as a percentage of the total amount charged for its optional maintenance contracts.