North Carolina Department Of Revenue
Sales And Use Tax Division

Directives

SD-14-1 Optional Service Contracts for Portable Toilets January 17, 2014
SD-13-5 Service Contracts December 23, 2013
Rev. January 17, 2014
SD-13-4 Admission Charges December 18, 2013
SD-13-3 Modular Homes December 16, 2013
SD-13-2 Manufactured Homes December 13, 2013
SD-13-1 Prepared Food Sold to a College Student Attending an Institution of Higher Education December 9, 2013
SD-07-1 Bundled Transactions October 1, 2007
SD-05-1 Machinery, Equipment, and Manufacturing Fuel Tax October 12, 2005
SD-04-1 Exemption Certificates June 1, 2004
SD-03-2 Worthless Accounts/Bad Debts October 15, 2003
Rev. October 11, 2010
SD-03-1 Modular Homes October 15, 2003
SD-02-1 Sales Tax Holiday July 1, 2002
SD-00-2 Direct Pay Permit December 6, 2000
SD-00-1 Sales of Electricity to Manufacturers February 16, 2000
SD-99-3 Warranties December 23, 1999
SD-99-2 Refunds for Low Enterprise Tier Businesses December 7, 1999
SD-99-1 Additional ½% Mecklenburg County
Sales and Use Tax for Public Transportation
February 26, 1999
SD-98-6 Diplomatic Tax Exemption Program November 9, 1998
SD-98-5 Chiropractors October 29, 1998
Rev. December 6, 2013
SD-98-4 Complimentary Meals or Snacks September 1, 1998
SD-98-3 Piped Natural Gas July 10, 1998(Repealed)
SD-98-2 Piped Natural Gas May 5, 1998(Repealed)
SD-98-1 Store Discount Cards April 27, 1998