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 explains that, effective January 1, 2014, the sales price of an optional “service contract” sold to maintain or repair a portable toilet is subject to sales and use tax. It does not matter if the optional “service contract” is offered by the lessor of the portable toilet or if the portable toilet is owned by the purchaser of the optional “service contract.”