North Carolina – Updated Streamlined Sales and Use Tax Agreement

SALT Report 1645 – The North Carolina Department of Revenue made changes to their Streamlined Sales and Use Tax Agreement.   A revised Certificate of Compliance was issued as well as an updated taxability matrix, which outlines the taxability of the items included in the SST Agreement.
Changes to the SST agreement include:
  • Amended sourcing provisions to conform to SSUTA
  • Included the word “predetermined” in the definition of Prepaid Wireless Calling Service

As previously discussed in SALT Report 1643 Oklahoma and West Virginia have made changes to their SST Agreement and have updated Certificates of Compliance.

For Further Information:

Taxability Matrix