Streamlined Taxability Matrices
Pursuant to the requirement of Section 328 of the Streamlined Sales and Use Tax Agreement, the taxability matrices at the following links define the tax treatment of the items defined in the Sales and Use Tax Agreement as of the effective date identified on each certificate of compliance.
- Current Taxability Matrix - Click "North Carolina" to view the most current taxability matrix.
From the above link, previously published taxability matrices can be accessed by clicking the "Previously Published" tab at the top left of the web page. Once on the "Previously Published" web page, click the "+" symbol to the right of "North Carolina" to display the available previously published versions and their beginning effective dates. Click the desired previously published version to view the taxability matrix.
- Taxability Matrix (11-13) - effective November 12, 2013
- Taxability Matrix (7-13) - effective July 29, 2013
- Taxability Matrix (10-12) - effective October 1, 2012
- Taxability Matrix (08-12) - effective August 1, 2012
- Taxability Matrix (10-11) - effective October 27, 2011
- Taxability Matrix (8-11) - effective August 1, 2011
- Taxability Matrix (8-10) - effective August 2, 2010.
- Taxability Matrix (3-10) - effective March 25, 2010. The changes consist of a clarifying statement in the "Comment" section for the optional computer maintenance contracts. No changes in tax treatment of any definitions.
- Taxability Matrix (12-09) - effective January 1, 2010.
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