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 sales and use tax concerning the effective date of a tax change applicable to billings for the lease or rental of tangible personal property or digital property provided and billed on a monthly or other periodic basis. The directive is specifically applicable to a lease or rental agreement, entered into prior to the date of this directive, for a taxable item billed on a monthly or other periodic basis, on or after September 1, 2018.