The Sales and Use Tax Division has issued Form E-505 (9-17), which provides an overview of sales and use tax and privilege tax changes primarily enacted by the 2017 NC General Assembly.
Form E-505 can be found at https://www.dornc.com/taxes/sales/2017_form_e-505.pdf
Questions about the information provided in this document, can be directed to the Taxpayer Assistance and Collection Center toll-free at 1-877-252-3052 or by mail to the Taxpayer Assistance Division, North Carolina Department of Revenue, Post Office Box 25000, Raleigh, North Carolina 27640-0640.