Elliott Davis Decosimo Real Estate Articles

NC Sales Tax Base Expansion Continues to Evolve

October 13, 2016 by Christanna Taylor, JD, Director and Dan Warren, CPA, Shareholder

On July 14, 2016, Governor McCrory signed the 2016 Appropriations Act to clarify the 2015 North Carolina legislation’s sales tax base expansion. The initial legislation expanded the tax base to include repairs, maintenance and installation services (“RMI”), service...