Labor Sales Tax Exemption Form

 
All builders and remodelers should give this form to any vendor that charges labor. Otherwise, you are responsible for the sales tax on that labor. If you have questions about this form, please contact Tim Minton at NCHBA,tminton@nchba.org or (919) 676-9090.
Generally, services to real property are retail sales of or the gross receipts derived from repair, maintenance, and installation services, unless a person substantiates that a transaction is subject to sales and use tax as a real property contract, a mixed transaction contract, or the transaction is not subject to sales and use tax. Form E-589CI, may be issued to substantiate that a contract, or a portion of work performed to fulfill a contract, is a capital improvement to real property and subject to sales and use tax as a real property contract.
 
 
 
      

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Labor Sales Tax Exemption Form


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