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, 2007, Session Law 2006-33 of the 2006 General Assembly makes changes to the manner in which sales tax is imposed on telecommunications services and related services in addition to changes in the definition of terms and the structure of exemptions. The application of tax on telecommunications services and related services remains the same except for charges for paging services and surcharges for recoupment of assessments for the Universal Service Fund. This notice provides information on the material changes.