|
|
Distributing Division: Sales and Use Tax Division
Date: November 22, 2023
|
|
|
Effective October 3, 2023, Session Law 2023-134 amends N.C. Gen. Stat. §§ 105-164.13(11b), 105-164.13(65), 105-164.13(65a), and 105-164.14A to extend the expiration date of certain sales and use tax exemptions and refunds from January 1, 2024 to a future date. The session law did not make any other changes to the impacted exemptions or refunds.
The following important information is addressed in this notice:
- North Carolina law extended the expiration date for certain exemptions and refunds that were set to expire on January 1, 2024.
- The extended exemptions and refunds.
- The new expiration dates for impacted exemptions and refunds.
If you have any questions about this directive, you may call the N.C. Department of Revenue Customer Service line at 1-877-252-3052 (7:00 am until 4:30 pm EDT, Monday through Friday).
|
|
This document issued by the State of North Carolina Department of Revenue. Our mission is to fund public services benefiting the people of North Carolina, we administer the tax laws and collect the taxes due in an impartial, consistent, secure, and efficient manner.
|
|
|
|
