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Department of Revenue released an important notice announcing that the exemption for installation charges will be repealed.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

Georgia Exempts Supplies Used in Plying the High Seas

Friday, February 23rd, 2018 -The Georgia Department of Revenue recently released a ruling that consumable supplies used by a marine transpo...

Certain Purchases from Pawnbrokers Not Taxable in...

Thursday, February 22nd, 2018 -Certain Purchases from Pawnbrokers Not Taxable in California The California Department of Tax and Fee ...

Colorado Waives Penalties for Notice and Reporting...

Monday, February 19th, 2018 -The Colorado Department of Revenue (DOR) released a publication stating that it has agreed to waive penalties ...

Maryland Sales Tax Holiday for Energy Efficient...

Friday, February 16th, 2018 -The Maryland sales tax holiday for energy efficient appliances runs from Saturday, February 17, 2018, at 12:01...

Dental Prostheses Exempt in Michigan

Wednesday, February 14th, 2018 -The Michigan Department of Treasury recently released a publication describing the retroactive exemption for d...

Taxability of Amusement Devices and Video Games in...

Monday, February 12th, 2018 -The Wisconsin Department of Revenue has released guidance addressing the taxability of video games and amuseme...