Sales Tax Carpet Cleaning North Carolina

Taxes and north carolina gross domestic product statistical abstract 2012 part ii.

Sales tax carpet cleaning north carolina. Statistical abstract 2012 part i. North carolina has recent rate changes wed jul 01 2020. Taxes and north carolina gross domestic product statistical abstract 2015 part ii. Select the north carolina city from the list of popular cities below to see its current sales tax rate.

North carolina nc sales tax rates by city. The state sales tax rate in north carolina is 4 750. Dry cleaning solvent tax is collected for cleanup of dry cleaning solvent contamination. The dry cleaning solvent tax is 10 00 for each gallon of dry cleaning solvent that.

The general state and applicable local and transit rates of sales and use tax apply to the sales price of each article of tangible personal property that is not subject to tax under another subdivision in n c. The term includes floor refinishing and the installation of carpet flooring floor coverings windows doors cabinets countertops. 105 164 3 and are sourced in accordance with the sourcing principles set forth in n c. Summary of state general fund revenue collections.

Tangible personal property is defined in n c. North carolina department of revenue sales and use tax division page 1 of 26 sd 18 1. Summary of state general fund revenue collections. 105 164 3 as personal property that may be seen weighed measured felt or touched or is in any.

The tax is imposed on each gallon of dry cleaning solvent sold by a retailer to a dry cleaning facility or purchased by a dry cleaning facility from outside north carolina for storage use or consumption in north carolina. The sales price of or the gross receipts derived from repair maintenance and installation services sold at retail is subject to the general state and applicable local and transit rates of sales and use tax repair maintenance and installation services is defined in n c. North carolina expanded sales tax to numerous repair maintenance and installation services on march 1 2016 beginning january 1 2017 taxable repair maintenance and installation services are further expanded to include real property and digital property in addition to tangible personal property and a person whose only business activity is providing repair maintenance and installation. Article 5 sales and use tax of chapter 105 of the north carolina general statutes subjects the retailer to liability.

Statistical abstract 2015 part i.