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 form is for use only by a purchaser who receives a refund on any portion of the sales price of a taxable service contract from a person other than the retailer required to remit the sales and use tax on the retail sale of the service contract provided sales and use tax was originally charged on the sales price of the service contract and the service contract was sold on or after October 1, 2014.