North Carolina – Sourcing Requirements Applicable to Digital Property and Computer Software

SALT Report 1231 – The North Carolina Department of Revenue issued a notice regarding the sourcing provisions relevant to the sale of digital property and computer software that is delivered electronically.  N.C. Gen. Stat § 105-164.4B(a)(3) states, “if the delivery address is unknown and the seller cannot ascertain an address of the purchaser, the seller should source the sale to the location from where the electronically delivered digital property or computer software was first available for transmission by the seller.”

For Further Information:

Important Notice: Sourcing of Digital Property and Computer Software Delivered Electronically

Important Notice: Certain Digital Property Subject to Sales and Use Tax

Important Notice: Computer Software