PREFACE
This document is designed for use by personnel in the North Carolina Department of
Revenue. It is available to those outside the Department as a resource document. It
gives a brief summary of the tax law changes made by prior General Assemblies that
take effect for tax year 2012, as well as changes made by the 2012 General Assembly,
regardless of when they take effect.
The local sales and use tax changes follow the State sales and use tax changes. The
document does not include law changes that affect the Department of Revenue but do
not affect the tax laws.
For further information on a tax law change, refer to the legislation that made the
change. Administrative rules, bulletins, directives, and other instructions issued by the
Department, as well as opinions issued by the Attorney General‟s Office, may provide
further information on the application of a tax law change.
Thomas L. Dixon, Jr.
Assistant Secretary of Revenue
Tax Administration