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Distributing Division:  Sales and Use Tax

Date: 1/7/2026

Tax Bulletins Published

The North Carolina Department of Revenue has published updated Sales and Use Tax Bulletins as well as tax bulletins for seven other miscellaneous tax schedules. Review this Important Notice for an overview of the new or updated guidance in the Sales and Use Tax Bulletins. The bulletins are based on the law in effect as of January 1, 2026, and supersede any bulletins published prior to that date. You can access the updated bulletins at the following links: 

• Sales and Use Tax Bulletins
• 911 Service Charge for Prepaid Wireless Telecommunications Service Bulletin
• Alternate Highway Use Tax Bulletin
• Dry-Cleaning Solvent Tax Bulletin
• Scrap Tire Disposal Tax Bulletin
• Solid Waste Disposal Tax Bulletin
• White Goods Disposal Tax Bulletin
• Transportation Commerce Tax Bulletin

If you have questions about this notice, you may call the Department at

1-877-252-3052 (8:00 am until 4:30 pm EST, 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.