Important Notice: Prohibited Uses for General Direct Pay Permit

Effective June 12, 2018, N.C. Gen. Stat. § 105-164.27A(a), as amended, clarifies that a general direct pay permit "does not apply to taxes imposed under [N.C. Gen. Stat. §] 105-164.4 on sales of electricity, piped natural gas, video programming, spirituous liquor, or the gross receipts derived from rentals of accommodations."