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Sales and Use Tax Exemption Enacted for Packaging Items Under a Prepaid Meal Plan

The exemption is effective July 11, 2016. full details

NCDOR Publishes Sales and Use Tax Application and Important Notice regarding a Direct Pay Permit for Certain Boat, Aircraft, and Qualified Jet Engine Charges and Services

Effective July 1, 2016, the use tax exemption is applicable to the amount of installation charges or gross receipts derived from repair, maintenance, and installation services that exceed $25,000. full details

NCDOR Publishes an Important Notice Regarding Certain Purchases for Use at a Ports Facility

Effective July 1, 2016, the 1% machinery and equipment privilege tax is imposed on certain purchases of machinery and equipment, or parts, accessories, or attachments for use at a ports facility. full details

Contesting the NCDOR's Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations

Notice provides guidance on a new procedure a taxpayer may use to contest the Department's determination that the statute of limitations bars a refund claim. full details

NCDOR Publishes Revised Notice for Privilege Tax Imposed Upon Banks

Updated notice explains repeal of filing requirement and effect on banking community. full details

NCDOR Publishes Important Notice for Wine Shipper Permittees

Notice covers a recent law change that requires wine shipper permittees to submit verified sales reports to the NCDOR each year. full details

Motor Fuels Tax Rate Decreases

Lower rate included in legislation passed last year and becomes effective July 1, 2016. full details

Register Now for Motor Carrier Seminars

The seminars will cover information that motor carriers need to stay in compliance with tax laws as well as other laws and regulations. full details

Trust Tax Recovery Program Closed To New Applicants Effective June 1

The program was launched in 2014 as way for businesses to recover from tax liabilities. Taxpayers currently enrolled in the program should continue making their scheduled payments until they have resolved their liability. full details

NCDOR Publishes Sales and Use Tax Important Notice concerning a Park Model RV

The notice covers the addition of the Park Model RV definition effective July 1, 2016 which classifies a Park Model RV as a motor vehicle exempt from sales and use tax and subject to the highway use tax. full details

NCDOR Publishes Important Notice for the White Goods Disposal Tax

The notice covers a law change effective July 1, 2016 that provides that the tax applies to both in-state and out-of-state purchases of white goods for storage, use, or
consumption in this state. full details

North Carolina Adopts Internal Revenue Code Enacted as of January 1, 2016

General Assembly chooses to "decouple" from certain Internal Revenue provisions. Notice identifies those provisions and explains how the decoupling affects the preparation of the income tax return. full details

Limited-Time Extension of the Statute of Limitations for Certain Refunds

Notice covers two limited-time exceptions to the general statute of limitations for requesting corporate or individual income tax refunds. full details

NCDOR Publishes Sales and Use Tax Important Notice for a Funeral Home Retailer

The notice covers the taxability of miscellaneous charges by a funeral home retailer. full details

NCDOR Publishes Sales and Use Tax Important Notice on the Taxability of Bookbinding Services

The notice covers the bookbinding services subject to sales and use tax effective March 1, 2016. full details

NCDOR Publishes Sales and Use Tax Important Notice on the Clarification of the Qualifying
Datacenter Definition

The notice covers clarification on the conditions needing to be satisfied in order to be a qualifying datacenter. full details

NCDOR Publishes Sales and Use Tax Important Notice on the Tax Base for Tangible Personal Property Sold Below Cost with a Conditional Contract

The notice covers the addition of a subsection for determining the sales price of an item. full details

NCDOR Publishes Sales and Use Tax Important Notice for the Expansion of an Aviation Gasoline and Jet Fuel Exemption

The notice covers the expansion to include certain aviation gasoline and jet fuel purchased after January 1, 2016 for use in foreign commerce. full details

NCDOR Publishes Important Notice on the Amendment of the Statute of Limitations for Assessing a Responsible Person

The notice covers the amendment to the statute of limitations for assessing a responsible person for unpaid business taxes. effective May 11, 2016. full details

NCDOR Publishes Important Notice on the Increase of the Maximum Alternate Highway Use Tax

The notice covers the increase for certain motor vehicles to $2,000, effective January 1, 2016. full details

NCDOR Publishes Notice Concerning Rates Published In IFTA Matrix

Motor Carrier taxpayers are encouraged to file and pay their quarterly tax returns as usual despite the incorrect rate listed in the IFTA, Inc. 1st Quarter Tax Matrix. The DOR will address under or overpayments with the affected jurisdictions as needed. full details

NCDOR Publishes Notice on Potential Impacts of the PATH Act on Corporate and Individual Income Tax Returns

The notice encourages taxpayers who are affected by the provisions in the Protecting Americans from Tax Hikes Act of 2015 to file for an extension on their state corporate and/or individual income taxes. full details

NCDOR Publishes 2015 Revenue Law Changes

The 2015 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2015 Tax Law Changes. full details

NCDOR Announces Upcoming Maintenance for NC-3 Electronic Filing

Taxpayers have until Friday, March 18 to complete online filings before the maintenance window begins. full details

NCDOR Publishes Important Notices and Directives on Sales Tax Law Changes

NCDOR Publishes Guidelines for Computing the Sales Factor Based on Market-Based Sourcing Principles

NCDOR has published guidelines for computing the sales factor based on market-based sourcing. The guidelines include a summary of market-based sourcing principles along with tables that provide an easy reference tool for taxpayers; and a detailed notice that includes numerous examples intended to assist taxpayers in understanding the provisions of market-based sourcing. full details


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