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.
This Directive sets out information in regards to the imposition of the 4.75% general State and applicable local and transit rates of sales and use tax “to the sales price of a service contract” sold at retail by a retailer on or after January 1, 2014 and sourced to this State.