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Old 12-12-2014, 12:47 PM
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Smile Service Contracts in NC

Are service/maintenance/calibration agreements on property that qualifies as "Mill machinery and parts"(therefore only subject to the 1% privileged sales tax rate) exempt from sales/use tax in North Carolina. We've read through the Directive from the NCDOR in our office and it looks like they are. I was just looking for some feedback from some others that may be familiar with the law changes that happened in NC on 1/1/14.
Any insight is greatly appreciated!



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