Gross receipts derived from repair, maintenance, and installation services and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department's online filing and payment system.
Services & Other Items Admission Charges. Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses. Prepaid Telephone Calling Service. Real Property Contracts. Rentals of Accommodations. Repair, Maintenance, and Installation Services; and Other Repair Information.
Some goods are exempt from sales tax under North Carolina law. Examples include most non-prepared food items, food stamps, and medical supplies. We recommend businesses review the laws and rules put forth by the NCDOR to stay up to date on which goods are taxable and which are exempt, and under what conditions.
North Carolina Custom software delivered electronically is NOT taxable, while prewritten computer software delivered electronically is taxable.
Services in North Carolina are generally not taxable, with important exceptions.
North Carolina generally does not require sales tax on Software-as-a-Service.
Some goods are exempt from sales tax under North Carolina law. Examples include most non-prepared food items, food stamps, and medical supplies. We recommend businesses review the laws and rules put forth by the NCDOR to stay up to date on which goods are taxable and which are exempt, and under what conditions.
Generally speaking, SaaS is not taxable North Carolina.
Medicaid claims, except inpatient claims and nursing facility claims, must be received by NCTracks within 365 days of the first date of service to be accepted for processing and payment. Medicaid hospital inpatient and nursing facility claims must be received within 365 days of the last date of service on the claim.
One frequent question we receive is whether you can recoup your attorneys' fees spent pursuing or defending a lawsuit. The well-established rule in North Carolina is that each party bears its own costs of litigation, unless a statute specifically awards attorneys' fees.