North Carolina Tax Changes - January 2025

North Carolina Sales & Use Taxes—North Carolina notice of updated sales and use tax bulletins.

The North Carolina Department of Revenue has issued an important notice to inform taxpayers of the publication of the updated 2025 sales and use tax bulletins. The updates address the following topics: repeal of the remote seller transactional nexus threshold; addition of the definition of “boat;” information about the direct pay permit for qualifying spirituous liquor; updated local rate for Washington County; information about the new Form-589P (Affidavit of Tax Paid by Real Property C ontractor); and culvert pipe added as an example of an item not qualifying for the exemption for qualifying or conditional farmers. (Important Notice: Sales and Use Tax Bulletins Updated, N.C. Dept. of Rev., 01/03/2025.)

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