North Carolina DOR Re-Adopts Regulations Concerning Sales and Use Taxation

The North Carolina Department of Revenue Feb. 1 re-adopted regulations concerning sales and use taxation. The rules include measures: 1) clarifying that accommodation providers must pay taxes on supplies, equipment, or fixtures at the time of purchase; 2) providing that employers must pay sales or use tax on items given as gifts or compensation to an employee or other person; 3) specifying that retailers selling directly to the U.S. Government must retain copies of any Certificates of Exemption, Form E-595E, or any other exemption documentation provided to substantiate the tax exemption; 4) specifying sales that fall outside the scope of ...