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Titlenorth carolina department of revenue

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headlines
H2
eservices
contact us
careers @ ncdor
quick links
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tax information for:
montgomery county declared eligible for hurricane-related tax relief
ncdor sends law change mailing to sales and use taxpayers
ncdor publishes written determinations
ncdor sends law change letter to contractors
dor publishes sales and use tax directive - real property contracts: sd-16-3
dor publishes sales and use tax directive - repair, maintenance, and installation services: sd-16-4
law change expands taxation and clarifies issues for service contracts
motor vehicle service contracts
notice issued on motor vehicle repair, maintenance, and installation services; storage; and towing services
tax relief available to victims of hurricane matthew
ncdor publishes important notices on sales tax law changes
asheville service center reopens in new location
ncdor publishes rules regarding market-based sourcing in the nc register
s&u exemption enacted for certain products for use in an accepted wastewater dispersal system
dor to adopt rules regarding market-based sourcing
corporate tax rate for years beginning on or after january 1, 2017 will be reduced by 1%
cherokee and jackson counties levy an additional 0.25% local sales and use tax
 
 
more news >>
file and pay - individuals
file and pay - businesses
file and pay - enc3
pay a bill or notice
more eservices
actions
information
resources
events
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one or more components, systems, or accessories of a motor vehicle sold by a motor vehicle
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home /
about us /aboutus/
about ncdor /aboutus/ncdor.html
administration /aboutus/administration.html
tax assistance /aboutus/phones.html
office locations /aboutus/offices.html
mailing address /aboutus/mail.html
careers /careers/index.html
links /aboutus/links.html
news /press/news.html
for media /press/formedia.html
press releases /press/index.html
site additions /whatsnew.html
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individuals /electronic/individual.html
businesses /electronic/business.html
tax forms /forms/index.html
download forms /forms/index.html
order forms /forms/order.html
for software developers /forms/generated.html
learning /learning/index.html
received a notice /notices/index.html
individuals /individual/index.html
businesses /business/index.html
tax professionals /practitioner/index.html
local government /localgovt/index.html
- /rss/headlines.xml
montgomery county declared eligible for hurricane-related tax relief taxes/impnotice_112916_hurricanematthew.pdf
full details taxes/impnotice_112916_hurricanematthew.pdf
ncdor sends law change mailing to sales and use taxpayers taxes/sales/itemspublished_e505.pdf
full details taxes/sales/itemspublished_e505.pdf
ncdor publishes written determinations headlines/2016/writtendeterminations.html
full details headlines/2016/writtendeterminations.html
ncdor sends law change letter to contractors taxes/sales/contractorletter2016.pdf
full details taxes/sales/contractorletter2016.pdf
dor publishes sales and use tax directive - real property contracts: sd-16-3 practitioner/sales/directives/sd-16-3.pdf
full details practitioner/sales/directives/sd-16-3.pdf
dor publishes sales and use tax directive - repair, maintenance, and installation services: sd-16-4 ../../practitioner/sales/directives/sd-16-4.pdf
full details ../../practitioner/sales/directives/sd-16-4.pdf
law change expands taxation and clarifies issues for service contracts taxes/sales/impnotice111516_servicecontracts.pdf
full details taxes/sales/impnotice111516_servicecontracts.pdf
motor vehicle service contracts taxes/sales/impnotice111516_vehicleservicecontracts.pdf
full details taxes/sales/impnotice111516_vehicleservicecontracts.pdf
notice issued on motor vehicle repair, maintenance, and installation services; storage; and towing services taxes/sales/impnotice111516_vehiclerepair.pdf
full details taxes/sales/impnotice111516_vehiclerepair.pdf
tax relief available to victims of hurricane matthew headlines/2016/matthewrelief.html
full details headlines/2016/matthewrelief.html
ncdor publishes form e-505 downloads/e505_9-16.pdf
sales by certain nonprofits are no longer exempt from sales tax taxes/sales/impnotice110416_nonprofits.pdf
law change allows real property contractors to use erroneous collection of sales tax to offset use tax due taxes/sales/impnotice102516_erroneouscollection.pdf
certain service contracts sold to a professional motorsports team is exempt from sales tax taxes/sales/impnotice102616_motorsports.pdf
notice published on fuel and piped natural gas used solely for comfort heating by certain manufacturers taxes/sales/impnotice101916_comfortheating.pdf
ncdor publishes notice on alternate highway use tax on a lease or rental contract sold to another retailer taxes/sales/impnotice101416_alternatehighwayusetax.pdf
privilege tax imposed on certain recyclers taxes/sales/impnotice081116_recyclers.pdf
asheville service center reopens in new location headlines/2016/ashevilleoffice.html
full details headlines/2016/ashevilleoffice.html
ncdor publishes rules regarding market-based sourcing in the nc register headlines/2016/marketbasedsourcing.html
full details headlines/2016/marketbasedsourcing.html
s&u exemption enacted for certain products for use in an accepted wastewater dispersal system taxes/sales/impnotice091516_recycledmaterials.pdf
full details taxes/sales/impnotice091516_recycledmaterials.pdf
dor to adopt rules regarding market-based sourcing taxes/income/impnotice080416_mbsrule.pdf
full details taxes/income/impnotice080416_mbsrule.pdf
corporate tax rate for years beginning on or after january 1, 2017 will be reduced by 1% taxes/income/impnotice080416_triggerratereduction.pdf
full details taxes/income/impnotice080416_triggerratereduction.pdf
cherokee and jackson counties levy an additional 0.25% local sales and use tax taxes/sales/impnotice080116_countyrateincrease.pdf
full details taxes/sales/impnotice080116_countyrateincrease.pdf
more news >> /headlines/index.html
efile /electronic/individual/software.html
efile for free /electronic/individual/software.html
online /electronic/individual.html#ofp
efile /electronic/corpefile.html
online /electronic/business_website.html#fileandpay
sales and use /electronic/salesanduse.html
withholding /electronic/wh_tax.html
other business taxes /electronic/business_website.html#fileandpay
enc3 /enc3/index.html
register a business /electronic/registration/index.html
sign up for ealerts /electronic/taxupdates.html
by mail /aboutus/mail.html
by phone /aboutus/phones.html
report tax fraud /taxes/reportfraud.html
web site suggestions aboutus/suggestion.html
why work at dor? careers/why.html
current vacancies careers/vacancies.html
how to apply careers/apply.html
careers home /careers/index.html
file and pay taxes electronic/index.html
find tax faqs /faq/
find tax information /taxes/
request an installment agreement collect/installment.html
understand my notice /notices/index.html
collections – past due taxes /collect/index.html
notice of text and fiscal note /taxes/property/noticeoftextandfiscalnote.pdf
periodic review of existing rules /rulesreview/index.html
reports and statistics /publications/index.html
resolving disputes /practitioner/appeals/disputes.html
identity theft /individual/identitytheft.html
individual income tax estimator individual/taxestimator.html
individual income tax rates /taxes/individual/taxrates.html
sales and use tax rates /taxes/sales/taxrates.html
taxpayer advocate /practitioner/taxpayer_advocate/index.html
taxpayer self-help /aboutus/education/index.html
property auctions /auction/index.html
tax seminars /business/smallbusseminars.html
site map /sitemap.html
español /espanol/index.html
links /aboutus/links.html
privacy policy /privacypolicy.html
disclaimer /disclaimer.html
- /rss/rssfeeds.html

Linki zewnętrzne

- http://www.ncdps.gov/hurricane-matthew-2016
requires a notice number https://eservices.dor.nc.gov/ofp/contact.jsp
where's my refund - individuals https://eservices.dor.nc.gov/wheresmyrefund/
pay a bill or notice https://eservices.dor.nc.gov/ofp/contact.jsp
nc gov web site http://www.ncgov.com/
- https://www.facebook.com/pages/north-carolina-department-of-revenue/235438449825757
- http://twitter.com/#!/ncdor
- https://www.youtube.com/channel/ucqmwito1ggrzk0-nei5mmoq

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home about us about ncdor administration tax assistance office locations mailing address careers links news for media press releases site additions eservices individuals businesses tax forms download forms order forms for software developers learning received a notice tax information for: individuals businesses tax professionals local government headlines montgomery county declared eligible for hurricane-related tax relief the n.c. department of revenue has published an updated notice that includes the complete list of all 49 designated counties that are eligible for relief. full details ncdor sends law change mailing to sales and use taxpayers mailing will provide additional guidance to the annual form e-505, which is available on the department’s website. full details ncdor publishes written determinations written determinations are issued by the department in response to a taxpayer seeking specific tax advice. full details ncdor sends law change letter to contractors the letter will go to hvac, electrical, and plumbing contractors and will highlight sales tax law changes that go into effect jan. 1, 2017, for the following: repair, maintenance, and installation services, real property contracts and service contracts. full details dor publishes sales and use tax directive - real property contracts: sd-16-3 key points of this directive include: definitions for "real property," "real property contract," and "capital improvement" are enacted. a contract is taxed as a real property contract where the contract is for new construction, reconstruction, or remodeling with respect to a capital improvement to real property. form e-589ci, affidavit of capital improvement, will be required for many contracts to give notice to retailer-contractors and sub-contractors that any subcontract work should be taxed as a real property contract. certain transactions by definition are capital improvements such as "landscaping services." full details dor publishes sales and use tax directive - repair, maintenance, and installation services: sd-16-4 key points of this directive include: a person that only provides repair, maintenance, and installation services is a retailer. the imposition of sales and use tax on repair, maintenance, and installation services is expanded to digital property and real property, with certain statutory exemptions enacted. the definition of repair, maintenance, and installation services was expanded and clarified. full details law change expands taxation and clarifies issues for service contracts this notice addresses the application of the sales and use tax laws related to service contracts for the following changes: expands sales and use tax to a contract that is for monitoring or inspecting. provides that a contract may be for a period of time or some other defined measure (i.e. number of hours). expands sales and use tax to a service contract for a pool, fish tank, or similar aquatic feature. clarifies by definition that a home warranty is a service contract. full details motor vehicle service contracts the notice addresses the application of the sales and use tax laws for the following changes: the definition of the term "motor vehicle service contract." the expansion of the exemption from sales and use tax to include contracts for one or more components, systems, or accessories of a motor vehicle sold by a motor vehicle dealer or by or on behalf of a motor vehicle service agreement company. full details notice issued on motor vehicle repair, maintenance, and installation services; storage; and towing services the notice addresses the application of the sales and use tax laws related to or concerning motor vehicles for the following: changes to the definition of "repair, maintenance, and installation services." a person who only provides "repair, maintenance, and installation services" is a "retailer." enactment of specific exemptions for certain charges for repair, maintenance, and installation services. separately stated storage charges for a motor vehicle are exempt from sales and use tax. separately stated towing services for a motor vehicle are exempt from sales and use tax. full details tax relief available to victims of hurricane matthew the n.c. department of revenue has published notices about penalty waivers and other benefits available to certain taxpayers. full details ncdor publishes important notices on sales tax law changes ncdor publishes form e-505 sales by certain nonprofits are no longer exempt from sales tax law change allows real property contractors to use erroneous collection of sales tax to offset use tax due certain service contracts sold to a professional motorsports team is exempt from sales tax notice published on fuel and piped natural gas used solely for comfort heating by certain manufacturers ncdor publishes notice on alternate highway use tax on a lease or rental contract sold to another retailer privilege tax imposed on certain recyclers asheville service center reopens in new location new office features more private rooms for meetings with taxpayers. full details ncdor publishes rules regarding market-based sourcing in the nc register notice about market-based sourcing provides information on the publication of proposed administrative rules and includes examples and text of the rules. the agency has also announced a date for a public hearing to provide the opportunity for comment from the public. full details s&u exemption enacted for certain products for use in an accepted wastewater dispersal system this notice covers the exemption effective october 1, 2016 for certain products made of recycled materials. full details dor to adopt rules regarding market-based sourcing notice provides information on the adoption of administrative rules regarding market-based sourcing. full details corporate tax rate for years beginning on or after january 1, 2017 will be reduced by 1% notice provides information on the reduction of the corporate tax rate effective january 1, 2017. full details cherokee and jackson counties levy an additional 0.25% local sales and use tax the local rate increase from 2% to 2.25% is effective october 1, 2016. full details more news >> eservices file and pay - individuals efile returns, payments efile for free returns, payments online payments only file and pay - businesses efile corporate and franchise only online returns, payments sales and use withholding other business taxes file and pay - enc3 pay a bill or notice requires a notice number more eservices register a business sign up for ealerts where's my refund - individuals contact us by mail by phone report tax fraud web site suggestions careers @ ncdor why work at dor? current vacancies how to apply careers home quick links actions file and pay taxes find tax faqs find tax information pay a bill or notice request an installment agreement understand my notice information collections – past due taxes notice of text and fiscal note periodic review of existing rules reports and statistics resolving disputes resources identity theft individual income tax estimator individual income tax rates sales and use tax rates taxpayer advocate taxpayer self-help events property auctions tax seminars site map español links privacy policy disclaimer nc gov web site


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