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 document serves as notice that the total sales price of a newspaper sold at retail through a coin-operated vending machine on or after October 1, 2014 is subject to the 4.75% general State and applicable local and transit rates of sales and use tax. Effective October 1, 2014, N.C. Gen. Stat. § 105-164.13(50) as amended, no longer exempts fifty percent (50%) of the sales price of a newspaper sold through a coin-operated vending machine.