Sales & Use Tax Directive 16-4

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to address a number of issues relative to the application of sales and use tax concerning repair, maintenance, and installation services and other related items. The issues addressed herein are based on law changes effective January 1, 2017 and apply to sales made on or after that date. This directive is intended to provide guidance to taxpayers who perform repair, maintenance, and installation services.