SALT Report 2901 – The North Carolina Department of Revenue announced that the State has updated its sales and use tax boundary database, pursuant to Section 305 of the Streamlined Sales and Use Tax Agreement.
North Carolina’s sales tax boundary database specifies the boundaries for all taxing jurisdictions located in the State along, with extensions for special taxing jurisdictions, using the Federal Information Processing Standards codes.
FIPS codes are a set of codes issued by the National Institute of Standards and Technology to ensure uniform identification of states, counties, populated and related location entities, including American Indian and Alaska Native areas.
The rates reflected in the updated database will take effect October 1, 2013.
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