North Carolina Sales Tax

North Carolina issued guidance to retailers who derive gross receipts from sales of services to tint or color photographs. Effective September 1, 2018, charges for tinting or coloring a consumer’s tangible or digital photograph are subject to North Carolina sales and use tax. Specifically, the sales price or gross receipts derived from these services are…

North Carolina has provided an update to correct the period of time to file a request for review and a written request with the Secretary for consideration to grant a reduction for certain sales and use tax assessments. The purchase, lease, or rental of linens by a retailer or facilitator of a rental of an…

The North Carolina Office of State Budget and Management released Governor Roy Cooper’s proposed budget adjustments.  Included in these proposed adjustments are changes to certain sales and use tax provisions. Specifically, the proposal calls for the maintenance of the repealed mill machinery privilege tax and the sales tax exemption for order fulfillment centers. As a result,…

Effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes will be repealed for sales and purchases occurring on or after that date. Consequently, sales and purchases on or after July 1, 2018, of qualifying mill machinery, mill machinery parts or accessories, and other qualifying items for specific industries will no…

North Carolina issued a directive addressing the taxability of certain monthly or other periodic leases or rental billings assessed to tangible personal property or digital property. Effective September 1, 2018, anyone who leases or rents tangible personal property or digital property is required to collect and remit the applicable tax on gross receipts derived from…

North Carolina has updated its Streamlined Sales and Use Tax Agreement Certificate of Exemption form, Form E-595E, to reflect changes adopted as part of the Streamlined Sales and Use Project. Form E-595E is to be used for purchases for resale or other exempt purchases.  The revision of the form is applicable to transactions beginning January…