Sales and Use Tax Division Directives
A directive is a form of written guidance that sets out the Secretary of Revenue's interpretation of a tax law. Generally, the information contained in a directive is incorporated into the appropriate Sales and Use Tax Bulletin at the end of the calendar year.
Tab/Accordion Items
Note: Directives from previous years may be outdated due to subsequent legislative action, court decision, or published interpretation.
| Number | Subject | Date |
|---|---|---|
| SD-23-3 | Exemption for Certain Items used by Boats Transporting Freight | October 30, 2023 |
| SD-23-2 | Continuing Care Retirement Communities | October 30, 2023 |
| SD-23-1 | Exemption for Breast Pumps and Certain Related Items | October 27, 2023 |
| SD-22-1 | Exemption for Wildlife Managers | August 29, 2022 |
| SD-21-1 | Modified Utility Vehicles | November 30, 2021 |
| SD-20-1 | Marketplace Facilitators and Marketplace Sellers | January 28, 2020 |
| TA-18-1 * | Timely Mailing of Returns, Documents, or Payments * | August 24, 2018 |
| SD-18-6 | Sales and Use Tax Collections on Remote Sales | August 7, 2018 |
| SD-18-5 | Photograph Tint or Color Charges | May 25, 2018 |
| SD-18-4 | Charges for Shop Supplies | May 25, 2018 |
| SD-18-3 | Gift Wrap Charges and Services | May 25, 2018 |
| SD-18-2 | Application of Tax Change to Certain Monthly or Other Periodic Lease or Rental Billings | May 21, 2018 |
| SD-18-1 | Repair, Maintenance, and Installation Services for Real Property and Real Property Contracts | April 18, 2018 |
| SD-16-4 | Repair, Maintenance, and Installation Services | November 15, 2016 |
| SD-16-3 | Real Property Contracts | November 15, 2016 |
| TA-16-1 * | When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday * | April 12, 2016 |
| SD-16-2 | Repair, Maintenance, and Installation Services | February 5, 2016, Rev. December 22, 2016 |
| SD-16-1 | Retail Trade | February 5, 2016, Rev. December 22, 2016 |
| SD-15-1 | Real Property Contracts | March 17, 2015, Rev. December 22, 2016 |
| SD-14-1 | Optional Service Contracts for Portable Toilets | January 17, 2014 |
| SD-13-5 | Service Contracts | December 23, 2013, Rev. January 17, 2014 |
| SD-13-4 | Admission Charges | December 18, 2013 |
| SD-13-3 | Modular Homes | December 16, 2013 |
| SD-13-2 | Manufactured Homes | December 13, 2013 |
| SD-13-1 | Prepared Food Sold to a College Student Attending an Institution of Higher Education | December 9, 2013 |
| SD-07-1 | Bundled Transactions | October 1, 2007 |
| SD-05-1 | Machinery, Equipment, and Manufacturing Fuel Tax | October 12, 2005 |
| SD-04-1 | Exemption Certificates | June 1, 2004 |
| SD-03-2 | Worthless Accounts/Bad Debts | October 15, 2003, Rev. October 11, 2010 |
| SD-03-1 | Modular Homes | October 15, 2003 |
| SD-02-1 | Sales Tax Holiday | July 1, 2002 |
| SD-00-2 | Direct Pay Permit | December 6, 2000 |
| SD-00-1 | Sales of Electricity to Manufacturers | February 16, 2000 |
| SD-99-3 | Warranties | December 23, 1999 |
| SD-99-2 | Refunds for Low Enterprise Tier Businesses | December 7, 1999 |
| SD-99-1 | Additional ½% Mecklenburg County Sales and Use Tax for Public Transportation | February 26, 1999 |
| SD-98-6 | Diplomatic Tax Exemption Program | November 9, 1998 |
| SD-98-5 | Chiropractors | October 29, 1998, Rev. December 6, 2013 |
| SD-98-4 | Complimentary Meals or Snacks | September 1, 1998 |
| SD-98-3 | Piped Natural Gas | July 10, 1998(Repealed) |
| SD-98-2 | Piped Natural Gas | May 5, 1998(Repealed) |
| SD-98-1 | Store Discount Cards | April 27, 1998 |
* Issued by Tax Administration