Learn About Sales Tax Issues for Mergers & Acquisitions. Register for the 3/19 webinar!
North Carolina taxes delivery charges.
According to statute, as recodified and rewritten effective January 1, 2004, the definition of sales price includes delivery charges. Even if separately stated, delivery charges are subject to sales tax. However, separately stated charges for installation services are excluded from sales tax. (Secretary of Revenue Decision No 2003-176, North Carolina Department of Revenue, October 29, 2003)