Notices and Updates

NCDOR Publishes Updated List of Wastewater Dispersal Products That Are Exempt From Sales Tax

Some products have been removed from previous versions of the list of products exempt from Sales and Use Tax.

Full Details

Sales and Use Tax

NCDOR Offers Tax Relief for Victims of Hurricanes Harvey, Irma, and Maria

The North Carolina Department of Revenue recognizes that recent hurricanes may have affected the ability of certain taxpayers to meet North Carolina’s filing deadlines. The Department will work with taxpayers, on a case-by-case basis, and will waive any penalties assessed against taxpayers who cannot meet state filing or payment requirements as a result of Hurricanes Harvey, Irma, and Maria and generally recognize the federal due date of January 31, 2018. Additionally, the Department is allowing an extension of 30 days for filing returns for sales and use taxes for affected taxpayers.

Sales and Use Tax Publishes Notice on Boat, Aircraft and Jet Engine Charges

Purchasers may elect to have seller collect and remit sales and use taxes on certain purchases.

Read full notice

Sales and Use Tax

Sales and Use Tax Division Publishes an Updated Notice About Accommodation Rentals and Linen Rentals

The notice communicates technical corrections signed into law as S.L. 2017-212, on October 9, 2017.

Read full notice

Sales and Use Tax

NCDOR Publishes Notice on Expedited Mailing Services for Motor Carrier Credentials

The notice outlines the steps taxpayers must follow to use the expedited mail services.

Read full notice

Motor Carrier Tax

NCDOR Publishes Form E-505

The Form E-505 provides an overview of sales and privilege tax changes primarily enacted by the 2017 General Assembly.

Read the form

Sales and Use Tax

NCDOR Publishes Updated Streamlined Sales Tax Taxability Matrix

The changes include updating statutory references and certain comments within the Taxability Matrix.

Read the full document

Sales and Use Tax

NCDOR Publishes Important Notice Summarizing Withholding Tax Law Changes

Information applies to employers, pension payers, and others that withhold North Carolina income tax.

Read full notice

 

NCDOR Publishes Notice About Tax Compliance Requirement for Brewery and Distillery Permit Holders

Effective June 29, the ABC Control Commission must confirm that brewery and distillery permit holders are in tax compliance with the NCDOR.

Read full notice

Alcoholic Beverage Tax

Sales Tax Publishes a Notice about the Sales Tax Base Expansion Act

The NCDOR shall take no action to assess any tax due for a filing period beginning on or after March 1, 2016, and ending before January 1, 2018, if one or more specific conditions apply and the retailer did not receive specific written advice from the Secretary of Revenue for the transactions at issue for the laws in effect for the applicable periods.

Read full notice

Sales and Use Tax