NORTH CAROLINA – Why The North Carolina Digital PropertyTax Matters


In North Carolina, for example, the State Legislature recently made several clarifying changes to its sales and use tax law that are worth noting.

North Carolina’s Senate Bill 253 removes the phrase “would be taxable … if sold in a tangible medium,” effective October 1, 2019. Taxing digital content is still complicated, but it should soon be slightly less complicated in that state. The state had extended sales and use tax to “certain digital property” (e.g., audio works, audiovisual works, books, greeting cards, photographs, etc.) on January 1, 2010.


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gail cole
september 19, 2019