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 Important Notice serves as notice that, effective June 12, 2018, N.C. Gen. Stat. § 105-164.4B is amended to add section (i), that provides "sourcing the renewal [of a service contract for prewritten computer software] to an address where the purchaser received the underlying prewritten software does not constitute bad faith provided the seller has not received information from the purchaser that indicates a change in the location of the underlying software."