The NCDOR has published a directive regarding repair, maintenance and installation services to real property and real property contracts. The directive addresses a number of issues concerning the application of sales and use taxes for services to real property. The issues addressed are based on recent law changes and inquiries or suggestions received by the department.
NCDOR Online Services Will Be Down for Scheduled Maintenance April 4-6
Our eServices applications will be unavailable from 6 p.m. on April 4 through midnight on April 6. We regret any inconvenience this may cause.
Vapor Product and Consumable Product Certification and Directory
Vapor Manufacturers can submit their certifications to the Department starting on March 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.