North Carolina Repeals Exemption for Installation Charges

Friday, January 15th, 2016

North Carolina Department of Revenue
North Carolina

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Department of Revenue released an important notice announcing that the exemption for installation charges will be repealed.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

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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