Streamlined Taxability Matrices

The Streamlined Sales Tax Taxability Matrix consists of two different documents. The Taxability Matrix: Library of Definitions defines the tax treatment of the items defined in the Streamlined Sales and Use Tax Agreement.  The Taxability Matrix: Tax Administration Practices indicates which administrative practices North Carolina follows and provides an explanation of North Carolina's practice if it does not follow a listed practice.   These two documents are available as a single PDF in the document link below. 

Current and previous versions of the Taxability Matrix: Library of Definitions and the Taxability Matrix: Tax Administration Practices are available on the Streamlined Sales Tax Governing Board Website for North Carolina and other states that are members of the Streamlined Sales Tax Project.