Written Determinations Sales and Use Tax
Pursuant to N.C. Gen. Stat. § 105-264, "[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct." Pursuant to N.C. Gen. Stat. § 105-264.2, "[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued." A written determination includes a private letter ruling.
| PLR # | Subject |
|---|---|
| SUPLR 2024-0009 | Are Certain Federal Excise Taxes Subject to Sales and Use Tax? |
| SUPLR 2024-0008 | Is the Transaction a Real Property Contract? |
| SUPLR 2024-0007 | Taxability of Flagging and Monitoring Services |
| SUPLR 2024-0006 | Taxability of Surveillance Solutions |
| SUPLR 2024-0005 | Qualifying Purchases of Mill Machinery for HVAC Contractor |
| SUPLR 2024-0004 | Taxability of Live Audio and Video Content |
| SUPLR 2024-0003 | Subscription Fees for Access to Certain Digital Property |
| SUPLR 2024-0002 | Sales of Testing Kits and Reports to North Carolina Residents |
| SUPLR 2024-0001 | Taxability of Items to be used on Vessels Docked in North Carolina |
| SUPLR 2023-0003 | Taxability of a Warranty |
| SUPLR 2023-0002 | Qualifying Datacenter |
| SUPLR 2023-0001 | Is Taxpayer Providing a Telecommunications Service? |
| SUPLR 2022-0008 | Is Taxpayer a Marketplace Facilitator under NC Law? |
| SUPLR 2022-0007 | Taxable Purchases of Distribution Equipment |
| SUPLR 2022-0006 | Exempt Purchases by Contract Manufacturer |
| SUPLR 2022-0005 | Durable Medical Equipment Not Sold on Prescription |
| SUPLR 2022-0004 | Retail Sales of Help Desk Services |
| SUPLR 2022-0003 | Taxable Purchases of Machinery and Equipment |
| SUPLR 2022-0002 | Exempt Sales to, or on Behalf of a Federally Recognized Indian Tribe |
| SUPLR 2022-0001 | Marketplace Facilitator |
| SUPLR 2021-0027 | Qualifying Purchases of Mill Machinery by Contract Manufacturer |
| SUPLR 2021-0026 | Qualifying Purchases of Mill Machinery by a Recycler |
| SUPLR 2021-0025 | Lease of Buried Fiber Optic Cable |
| SUPLR 2021-0024 | Energy Efficiency Improvements |
| SUPLR 2021-0023 | Electronic Access to Digital Audiovisual Works |
| SUPLR 2021-0022 | Exempt Sales of Motor Vehicle Service Contracts |
| SUPLR 2021-0021 | Water Purification Device Sold to Manufacturer |
| SUPLR 2021-0020 | Taxable Purchases of Fixed Assets, Equipment, and other TPP |
| SUPLR 2021-0019 | Certain Digital Property |
| SUPLR 2021-0018 | Prepaid Wireless Calling Service |
| SUPLR 2021-0017 | Taxability of Various Health Information Mgmt. Services |
| SUPLR 2021-0016 | Taxability of Machinery and Equipment Sold to Power Producer |
| SUPLR 2021-0015 | Taxability of Subsidy Paid to Food Service Provider |
| SUPLR 2021-0014 | Indoor Go-Kart Racing Fees |
| SUPLR 2021-0013 | Sales of Prosthetic Device |
| SUPLR 2021-0012 | Fire Detection and Suppression Systems Attached to Mill Machinery |
| SUPLR 2021-0011 | RMI Services Performed on Roof |
| SUPLR 2021-0010 | Sales of Prepared Food |
| SUPLR 2021-0009 | Sale of Commercial Modular Buildings |
| SUPLR 2021-0008 | Sales of Prosthetic Device |
| SUPLR 2021-0007 | Subscription Fees to Remotely Access Computer Software |
| SUPLR 2021-0006 | Retail Sales by Artisan Bakery |
| SUPLR 2021-0005 | Remote Access to Computer Software |
| SUPLR 2021-0004 | Application of Protective Chemicals to Carpet |
| SUPLR 2021-0003 | Application of Deodorizer to Carpet |
| SUPLR 2021-0002 | Lease of Firewall Appliance |
| SUPLR 2021-0001 | Exempt Purchase of HVAC Equipment by Manufacturer |
| SUPLR 2020-0019 | Limited-Service Vehicle Wash |
| SUPLR 2020-0018 | Exempt Sales of Prosthetic Devices |
| SUPLR 2020-0017 | Exempt Prosthetic Device |
| SUPLR 2020-0016 | Purchase of Exempt Prosthetic Device |
| SUPLR 2020-0015 | Purchase of Exempt Prosthetic Device |
| SUPLR 2020-0014 | Taxability of Service Contract |
| SUPLR 2020-0013 | Retail Sales to Real Property Contractors |
| SUPLR 2020-0012 | Performance of Real Property Contract |
| SUPLR 2020-0011 | Qualifying Purchases of Mill Machinery by a Recycler |
| SUPLR 2020-0010 | Sales of Prosthetic Devices |
| SUPLR 2020-0009 | Retail Sales of Audiovisual Works |
| SUPLR 2020-0008 | Manufacturer’s Purchases of Electricity |
| SUPLR 2020-0007 | Enterprise Server Operating System Software |
| SUPLR 2020-0006 | Monthly Charges Taxable as Telecommunications Services and Ancillary Services |
| SUPLR 2020-0005 | Charges for Cloud-Based Services Not Taxable (With Possible Exceptions) |
| SUPLR 2020-0004 | Administrative Fees Part of Sales Price |
| SUPLR 2020-0003 | Taxable Sales of Audiovisual Works |
| SUPLR 2020-0002 | Bundled Membership Transaction |
| SUPLR 2020-0001 | Effect of Corp. to LLC Conversion on Exemption for Certain Sales to Eligible Internet Datacenter |
| SUPLR 2019-0002 | Fee is Part of Sales Price |
| SUPLR 2019-0001 | Authentication and Resolution Services/Digital Certificates |
| SUPLR 2018-0013 | Lane Closure Equipment and Services |
| SUPLR 2018-0012 | Sales of Durable Medical Equipment and Supplies Sold on Prescription |
| SUPLR 2018-0011 | Engaged in Business |
| SUPLR 2018-0010 | Sales of Bottled Water, Dry Drink Mixes, and Related Products |
| SUPLR 2018-0009 | Car Wash Services |
| SUPLR 2018-0008 | Initial Detailing Services Performed on Automobiles Held in Inventory for Sale |
| SUPLR 2018-0007 | Human Tissue, Organs, and Body Parts |
| SUPLR 2018-0006 | Sales and Rentals of Scaffolding Equipment |
| SUPLR 2018-0005 | SaaS Cloud Based Software Access |
| SUPLR 2018-0004 | Pine Straw Purchases |
| SUPLR 2018-0003 | Sale and Installation of Organization Products |
| SUPLR 2018-0002 | Occasional and Isolated Sale of Assets |
| SUPLR 2018-0001 | Poultry Litter Sheds |
| SUPLR 2017-0005 | Accommodations Billing and Management Services |
| SUPLR 2017-0004 | Granite Countertop Equipment or Parts |
| SUPLR 2017-0003 | Cash Discounts Allowed for Prompt Payment |
| SUPLR 2017-0002 | Accommodation Rental for 90 Continuous Days or More |
| SUPLR 2017-0001 | Refunds Allowed to Certain Governmental Entities |
| SUPLR 2016-0006 | Retail Sales by Nonprofit Charity |
| SUPLR 2016-0005 | Indoor Trampoline Park Fees |
| SUPLR 2016-0004 | Taxable Car Wash Services |
| SUPLR 2016-0003 | Remote Access to Prewritten Computer Software |
| SUPLR 2016-0002 | Sales of Pinestraw by Producer |
| SUPLR 2016-0001 | Gross Receipts from Competitive Price Audits |
| SUPLR 2015-0006 | Conference Bridging Services |
| SUPLR 2015-0005 | Bundled Membership Transaction |
| SUPLR 2015-0004 | Root Control Services |
| SUPLR 2015-0003 | Occasional and Isolated Sale |
| SUPLR 2015-0002 | Lease or Rental of Display Booths |
| SUPLR 2015-0001 | Prewritten Computer Software |
| SUPLR 2014-0013 | Excursion Trains |
| SUPLR 2014-0012 | Pallets Leased to Manufacturers and Farmers |
| SUPLR 2014-0011 | Sales of and Access to Video Games |
| SUPLR 2014-0010 | Access to Infrastructure for Web Services |
| SUPLR 2014-0009 | Rental of Durable Medical Equipment with Durable Medical Supplies |
| SUPLR 2014-0008 | Online Wellness Information Service |
| SUPLR 2014-0007 | Audio and Web Conferencing Services |
| SUPLR 2014-0006 | Bundled Transaction that Includes Prewritten Computer Software |
| SUPLR 2014-0005 | Direct Sales to the Federal Government |
| SUPLR 2014-0004 | Information Service |
| SUPLR 2014-0003 | Access to Hosted Software |
| SUPLR 2014-0002 | Ice Vending Machine Structure |
| SUPLR 2014-0001 | Moisture Control Service Plans |
| SUPLR 2013-0024 | Web Hosting Services |
| SUPLR 2013-0023 | Optional Maintenance Agreement for Enterprise Server Operating System Software |
| SUPLR 2013-0022 | Optional Maintenance Agreement for Enterprise Server Operating System Software |
| SUPLR 2013-0021 | Concrete Mixed On-site |
| SUPLR 2013-0020 | Enterprise Server Operating System Software |
| SUPLR 2013-0019 | Instate Sales & Transportation and Delivery Charges |
| SUPLR 2013-0018 | Access to Information Services |
| SUPLR 2013-0017 | Medical Records Fulfillment Services |
| SUPLR 2013-0016 | Fabrication Labor |
| SUPLR 2013-0015 | Aircraft Lease with Option to Purchase |
| SUPLR 2013-0014 | Layaway Service Fee |
| SUPLR 2013-0013 | Prepared Food Sold with Eating Utensils |
| SUPLR 2013-0012 | Information Service Access License |
| SUPLR 2013-0011 | Affiliate of Remote Seller |
| SUPLR 2013-0010 | Web Hosting Services |
| SUPLR 2013-0009 | Medical Records Fulfillment Services |
| SUPLR 2013-0008 | Prosthetic Device |
| SUPLR 2013-0007 | Storage and Use Exceptions |
| SUPLR 2013-0006 | State Agency Exempt Purchases |
| SUPLR 2013-0005 | Optional Software Maintenance Agreement |
| SUPLR 2013-0004 | Computer Software |
| SUPLR 2013-0003 | Maintaining Purchase Records in Digital Format |
| SUPLR 2013-0002 | Medical Monitoring Equipment Lease and Service |
| SUPLR 2013-0001 | Purchases of Materials & Equipment for Landfill |
| SUPLR 2012-0041 | Engaged in Business |
| SUPLR 2012-0040 | Incontinence Products |
| SUPLR 2012-0039 | Seller's Relief from Liability |
| SUPLR 2012-0038 | Hostess Dollars are Part of Sales Price |
| SUPLR 2012-0037 | Web Hosted Computer Software |
| SUPLR 2012-0036 | Hostess Points or Credits are Part of Sales Price |
| SUPLR 2012-0035 | SSL Certificates |
| SUPLR 2012-0034 | Audiovisual Equipment and Services |
| SUPLR 2012-0033 | Access to Software |
| SUPLR 2012-0032 | Food Services Management Agreement |
| SUPLR 2012-0031 | Filing Requirements for Separate Entities |
| SUPLR 2012-0030 | Downloadable Math Games |
| SUPLR 2012-0029 | Pre-trial Discovery Depositions |
| SUPLR 2012-0028 | Engaged in Business |
| SUPLR 2012-0027 | Nonprofit Refund |
| SUPLR 2012-0026 | Graphic Designs & Package Prototypes (Mock-ups) |
| SUPLR 2012-0025 | Streaming Video - Digital Property |
| SUPLR 2012-0024 | Enterprise Server Operating System Software |
| SUPLR 2012-0023 | Processing and Distribution of Test Results |
| SUPLR 2012-0022 | Medical Items and Instructional Materials Sales |
| SUPLR 2012-0021 | Access to Online Training |
| SUPLR 2012-0020 | Enterprise Server Operating System Software |
| SUPLR 2012-0019 | Flight Simulator Parts Provided by Third Party |
| SUPLR 2012-0018 | GIS Services |
| SUPLR 2012-0017 | Bad Debt Recoveries, Litigation Receipts, Etc. |
| SUPLR 2012-0016 | Enterprise Server Operating System Software |
| SUPLR 2012-0015 | Credit Against NC State, Local and Transit Taxes Due |
| SUPLR 2012-0014 | Prosthetic Device |
| SUPLR 2012-0013 | Pharmacy Assessment Services |
| SUPLR 2012-0012 | Reprocessing Service - Medical Items |
| SUPLR 2012-0011 | Direct Sales to the Federal Government |
| SUPLR 2012-0010 | Enterprise Server Operating System Software |
| SUPLR 2012-0009 | Enterprise Server Operating System Software |
| SUPLR 2012-0008 | Asset Transfer |
| SUPLR 2012-0007 | HVAC Transactions |
| SUPLR 2012-0006 | Marine Gas Oil Sold for Dredging |
| SUPLR 2012-0005 | County Tax - Business Location is Property Address |
| SUPLR 2012-0004 | State Educational Institution Student Meals |
| SUPLR 2012-0003 | Gift cards |
| SUPLR 2012-0002 | Returnable Plastic Shells |
| SUPLR 2012-0001 | Purchases of Matrix Barcodes |
| SUPLR 2011-0012 | Assets Acquired for Sale - Engaged in Business |
| SUPLR 2011-0011 | Accommodation Rentals 90 Day Exclusion |
| SUPLR 2011-0010 | e-Learning |
| SUPLR 2011-0009 | Lease Termination Fee is Part of Taxable Gross Receipts |
| SUPLR 2011-0008 | Access to Prewritten Software |
| SUPLR 2011-0007 | Delivery Insurance |
| SUPLR 2011-0006 | Nonprofit Refund Eligibility - Disregarded Entity |
| SUPLR 2011-0005 | Information Service |
| SUPLR 2011-0004 | Click Through Nexus |
| SUPLR 2011-0003 | Books Sale by Volunteer Organization |
| SUPLR 2011-0002 | Etching Glass |
| SUPLR 2011-0001 | Enterprise Server Operating System Software |
| SUPLR 2010-0024 | Retailer-Contractor |
| SUPLR 2010-0023 | Mobile Storage Unit Rentals and Storage Services |
| SUPLR 2010-0022 | Electricity Purchases |
| SUPLR 2010-0021 | Electricity Purchases |
| SUPLR 2010-0020 | Manufactured Items Sold to the Federal Government |
| SUPLR 2010-0019 | Retail Sales by a Nonprofit Entity |
| SUPLR 2010-0018 | Enterprise Server Operating System Software |
| SUPLR 2010-0017 | Enterprise Server Operating System Software |
| SUPLR 2010-0016 | Digital Mammography Equipment |
| SUPLR 2010-0015 | Alarm Systems & Credit for Tax Paid |
| SUPLR 2010-0014 | Call Tracking Service - Information Service |
| SUPLR 2010-0013 | Drugs |
| SUPLR 2010-0012 | Free Temporary Memberships |
| SUPLR 2010-0011 | Digital Photos |
| SUPLR 2010-0010 | Engaged in Business |
| SUPLR 2010-0009 | Brewed Coffee and Frozen Food Sales |
| SUPLR 2010-0008 | Pallets - Constitute Part of a Sale |
| SUPLR 2010-0007 | Enterprise Server Operating System Software Enhancements |
| SUPLR 2010-0006 | Remote Access to Software |
| SUPLR 2010-0005 | Printing and Mailing Services |
| SUPLR 2010-0004 | Enterprise Server Operating System Software |
| SUPLR 2010-0003 | Appropriate County Tax - Sourcing Principles |
| SUPLR 2010-0002 | Governmental Entity Refund - Leased Property |
| SUPLR 2010-0001 | Church consignment sales |