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 Consolidated Appropriations Act, 2016 (“Act”), was signed by President Barack Obama on December 18, 2015. The Act includes a provision that extends the Internet Tax Freedom Act (“ITFA”) until October 1, 2016. North Carolina does not impose a sales and use tax on receipts derived from providing Internet access service.