North Carolina Repeals Exemption for Installation Charges

Friday, January 15th, 2016

 
 
North Carolina Department of Revenue
Share
Link
North Carolina
General

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Department of Revenue released an important notice announcing that the exemption for installation charges will be repealed.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


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

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 www.ttrus.com or call 866.578.8193.

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...