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Construction Industry Sales and Use Tax Changes

January 20, 2017

Sales and Use Tax Changes for the Construction Industry effective January 1, 2017
(Applies to both Residential and Commercial Work)

Effective January 1, 2017, the NC Department of Revenue implemented changes in the Sales and Use Tax which directly impact the construction industry.  The areas covered are real property contracts which covers capital improvements including new constructions, reconstruction, or remodeling, repair, maintenance, and installation work, and service contracts.  See the client resources page under client forms for a downloable pdf document with a summary and supporting details.  There are many different situations that may be applicable to your specific business. 

Please contact us at 910-793-5454 with questions.  We are happy to help. 

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