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 effective July 1, 2014, N.C. Gen. Stat. § 105-164.4(a)(9) imposes the 7.00% combined general rate of sales and use tax on the gross receipts derived from sales of electricity billed on or after July 1, 2014. N.C. Gen. Stat. § 105-164.4(a)(4a), which imposes the 3.00% rate of sales and use tax on the gross receipts derived from sales of electricity other than electricity subject to tax under another subdivision of N.C. Gen. Stat. § 105-164.4(a), is repealed except for gross receipts derived from sales of electricity billed prior to July 1, 2014.