Certain Machinery and Equipment Tax Technical References

(Repealed effective July 1, 2018)  For additional information, refer to the following Important Notice published on 5/29/2018.

• Directives
• Notices Issued by the Sales and Use Tax Division
• Administrative Code (2009-2019 legislative changes not included)
• NC General Statutes - Chapter 105, Article 5F
• Legislative Changes
  • Tax Law Changes by Year - All Tax Schedules
  • Legislative Changes to the Taxes or Other Items Administered by the Sales and Use Tax Division
• Contested Tax Cases and Tax Hearing Decisions
• Resolving Disputes About Your Taxes
• Written Determinations
• Overview of Certain Machinery and Equipment Tax