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 is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address the application of the retail trade definition for sales and use taxes and applies to sales occurring on or after March 1, 2016. This directive is revised December 22, 2016 to advise the term “retail trade” is repealed effective January 1, 2017.