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 notice is to specify the sourcing provision applicable to the sale of certain digital property and computer software delivered electronically relative to provisions of N.C. Gen. Stat § 105-164.4B(a)(3), where the delivery address is unknown and the seller cannot ascertain an address of the purchaser. Published November 2011.