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 January 1, 2009, there is a new exemption from State sales and use tax for bakery items sold without eating utensils by an artisan bakery. Sales of these items will be subject to the 2% local rate of tax imposed on qualifying food products.