Topics Related to Headlines

NCDOR Publishes Updated Form E-589CI, Affidavit of Capital Improvement

The form was updated to incorporate legislative changes enacted by the 2017 Session of the General Assembly.

NC Business Court judge reverses and remands NCDOR v. First Petroleum Services, Inc.

In the matter of the N. C. Department of Revenue v. First Petroleum Services, Inc., the NC Business Court (“Court”) reversed the Office of Administrative Hearings’ decision and remanded with instruction to enter partial summary judgment in favor of the Department.

Impact of Federal Tax Law Changes on NC Individual Income and Corporate Income Tax Returns

The North Carolina Department of Revenue has published a notice on how the federal tax law changes in the Tax Cuts and Jobs Act passed in December and the Bipartisan Budget Act of 2018 passed in February will affect North Carolina individual income and corporate income tax returns.

NCDOR Publishes Updated Form E-595E, Certificate of Exemption

Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, is updated to reflect changes adopted as part of the Streamlined Sales and Use Project. The revision is applicable to transactions beginning Jan. 1, 2018. 

Updated Notice On Sales and Use Tax - Accommodations and Linens

Read the updated notice.

NCDOR Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due January 31, 2018

Because some taxpayers have had questions regarding the Department’s filing requirements for Form NC-3 and certain 1099 informational returns, Secretary Ronald G.

Written Determination Published: Pine Straw Purchases

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Written Determination Published: SaaS Cloud Based Software Access

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Written Determination Published: Sales and Rentals of Scaffolding Equipment

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Written Determination Published: Human Tissue, Organs, and Body Parts

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