North Carolina DOR Issues Notice on Updated Sales and Use Tax Bulletins

The North Carolina Department of Revenue Jan. 1 issued a notice on updated sales and use tax bulletins. The updated bulletins are based on the law in effect as of Jan. 1 and supersede all prior sales and use tax bulletins. The updates include new or updated guidance on topics including: 1) exemption for a qualifying or conditional farmer who operates a zoo; 2) exemption for wildlife managers; 3) exemption for interstate air and ground couriers; 4) federal government credit card programs; and 5) COVID test kits, venue rentals, and central wired audio systems. [N.C. Dep’t of Revenue, Important Notice: ...