Changes to the taxability of installation charges in North Carolina

Last Updated on September 5, 2024

Effective March 1, 2016, “installation charges” by a retailer to a purchaser as part of the retail sale of tangible personal property, certain digital property, and taxable services are subject to the applicable rate of sales and use tax for the item as set forth in North Carolina Gen. Stat. § 105-164.4(a), no matter that the installation charges may be separately stated by the retailer.

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