North Carolina Repeals Exemption for Installation Charges

Friday, January 15th, 2016

 
 
North Carolina Department of Revenue
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North Carolina
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The North Carolina Department of Revenue released an important notice announcing that the exemption for installation charges will be repealed.

Effective March 1, 2016, North Carolina will tax charges for installation performed by a retailer for a customer as part of the retail sale of tangible personal property. Such charges will be taxable even when separately stated on the invoice.

Taxable charges will include installation charges that are (1) part of the lease or rental of tangible personal property, (2) part of the sale of manufactured homes and modular homes, (3) included in the sale of boats and aircraft, or (4) associated with providing telecommunications and ancillary services, video programming services, piped natural gas, or electricity.

http://www.dornc.com/taxes/sales/repeal_of_installation_charges_exemption.pdf


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