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 sales price of a service contract sourced to this State and sold at retail to maintain or repair a motor vehicle is subject to the 4.75% general State and applicable local (2.00% or 2.25%) and transit (0.50%) rates of sales and use tax. The sales price of any such service contract is not part of the gross receipts derived from the lease or rental of a motor vehicle or a part of the retail value of a motor vehicle. This notice is dated February 7, 2014.