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The NCDOR published a written determination regarding purchases by a company primarily engaged in research and development activities in the physical, engineering, and life sciences included in industry 54171 of NAICS.

Read the Private Ruling Letter

Written Determination Published Regarding Poultry Litter Sheds

January 29, 2018

Read the Private Ruling Letter

NCDOR Publishes 2017 Revenue Law Changes

January 10, 2018

The 2017 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2017 Tax Law Changes by taxing schedule and General Statute.

2017 Revenue Law Changes

Corporate Annual Reports No Longer Filed with NCDOR in 2018

January 3, 2018

Effective January 1, 2018, all corporate annual reports must be filed directly with the Secretary of State's Office.

Prior to the law change, corporations could file their North Carolina income tax returns and North Carolina annual reports together with the N. C. Department of Revenue. In 2018, corporations must file their annual reports directly with the Secretary of State, and can no longer file them with the N. C. Department of Revenue as part of their income tax filings.