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 includes changes enacted by the 2013 Session of the General Assembly to the taxes administered by the Sales and Use Tax Division. Part I reflects information regarding changes in sales and use tax rates to various items. Part II includes new transactions subject to sales and use tax as a result of tax modernization efforts. Part III provides information for various sales and use tax exemptions repealed by the General Assembly and various other changes. Part IV provides information regarding miscellaneous items.