NCDOR Publishes Written Determinations

In accordance with North Carolina Session Law 2016-103 (Senate Bill 481), the North Carolina Department of Revenue (NCDOR) has published written determinations that it issued on or after January 1, 2010. Determinations are primarily issued by the NCDOR’s Tax Administration section, including the Sales and Use Tax, Income Tax, and Excise Tax divisions. The written determinations have been redacted in accordance with secrecy provisions outlined in N.C.Gen.Stat. §§ 105-259 and 105-264.2.

Each determination is issued based on specific information provided by the taxpayer. Guidance outlined in written determinations represents the Secretary’s interpretation and application of the law to a certain set of facts and therefore caution should be exercised in attempting to apply any determination to a tax situation other than the requestor’s. A determination has no precedential value except to the taxpayer to whom the determination is issued.

The determinations are published on the department's website by tax type and can be accessed at the web page below:

http://www.dornc.com/practitioner/determinations/index.html