North Carolina's Petition for Membership in the Streamlined Sales and Use Tax Agreement and Certificate of Compliance were filed on March 14, 2005.

Certificate of Compliance issued October 21, 2011

Certificate of Compliance issued August 1, 2011

2011 Recertification Letter issued August 1, 2011

The Taxability Matrix (10-11) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective October 27, 2011.

The Taxability Matrix (8-11) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective August 1, 2011.

The Taxability Matrix (8-10) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective August 2, 2010.

The Taxability Matrix (3-10) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes 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.

The Taxability Matrix (12-09) defines the tax treatment of the definitions included in the Streamlined Sales and Use Tax Agreement and includes changes effective January 1, 2010.

The Sales Tax Rate Database contains the sales and use tax rates by jurisdiction in North Carolina.

The Sales Tax Boundary Database describes the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions.

The Rate and Boundary Database Information document explains how the databases work and provides a layout of the tables. Database users should join E-Alerts, our tax updates mailing list, to be notified when new sales tax databases are added to the website.

Additional information about the filing of SERs and payment of taxes can be found in the Information for Streamlined Sales Tax Participants.

Information on monetary allowances authorized for Certified Service Providers and Certified Automated System sellers can be found in the Compensation for Certified Service Providers and Certified Automated System Sellers.