{"id":7077,"date":"2024-08-09T14:44:56","date_gmt":"2024-08-09T14:44:56","guid":{"rendered":"https:\/\/greerwalker.com\/?p=7077"},"modified":"2024-10-11T16:59:01","modified_gmt":"2024-10-11T16:59:01","slug":"north-carolina-department-of-revenue-issues-tax-form-changes-and-sales-tax-liability-reminder-to-construction-contractors","status":"publish","type":"post","link":"https:\/\/greerwalker.com\/north-carolina-department-of-revenue-issues-tax-form-changes-and-sales-tax-liability-reminder-to-construction-contractors\/","title":{"rendered":"North Carolina Department of Revenue Issues Tax Form Changes and Sales Tax Liability Reminder to Construction Contractors"},"content":{"rendered":"<p>On August 5, 2024, the North Carolina Department of Revenue (NCDOR) issued an Important Notice regarding documentations requirements for general contractors doing business in the state.\u00a0 The Notice reminds general contractors that NCDOR requires NC sales tax must be paid on all materials consumed a real property construction job, and that the general contractor has a legal obligation to ensure its subcontractors are also compliant with these rules.\u00a0 Any party involved in a real property construction project where NCDOR determines sales tax wasn\u2019t paid on job materials will face Joint &amp; Several Liability on the unpaid taxes.<\/p>\n<p>NCDOR provides a documentation method for general contractors to confirm that their subcontractors are handling the NC sales tax on materials appropriately.\u00a0 The general contractor may require its subs to complete NCDOR Form 589P, \u201c<em>Affidavit of Tax Paid by Real Property Contractor<\/em>\u201d, which confirms the subcontractor paid all applicable taxes. Click the link below for the full Notice.<\/p>\n<p>NCDOR Important Notice:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <a href=\"https:\/\/www.ncdor.gov\/important-notice-affidavit-tax-paid-real-property-contractorpdf\/open\">https:\/\/www.ncdor.gov\/important-notice-affidavit-tax-paid-real-property-contractorpdf\/open<\/a><\/p>\n<p>NCDOR has created a short video explaining how to complete NCDOR Form E-589P, \u201c<em>Affidavit of Tax Paid by Real Property Contractor<\/em>\u201d<\/p>\n<ul>\n<li><a href=\"https:\/\/www.ncdor.gov\/e-589p-affidavit-tax-paid-real-property-contractor\">https:\/\/www.ncdor.gov\/e-589p-affidavit-tax-paid-real-property-contractor<\/a><\/li>\n<\/ul>\n<p><strong>GreerWalker Takeaway<\/strong><\/p>\n<p>Over the last handful of years we\u2019ve seen NCDOR provide extensive guidance to real property contractors and repair trades about the state\u2019s sales tax rules. In 2018-2019, NC law was changed to expand the state\u2019s sales tax to repair, maintenance and installation services.\u00a0 At that time NCDOR developed Form E-589CI, <em>\u201cAffidavit of Capital Improvement\u201d<\/em>, which is still a required method to document that your construction project meets the state\u2019s standard as real property construction.<\/p>\n<p>This most recent guidance highlights NCDOR\u2019s continued focus on ensuring both general contractors and their subcontractors are paying NC sales tax on materials consumed in a real property construction project.\u00a0 The Notice clearly outlines NCDOR\u2019s intention to pursue collections on any unpaid sales tax from essentially any party involved in a project, if required. Further details on how NCDOR defines Joint and Several Liability are below.<\/p>\n<blockquote><p>&#8220;Joint and Several Liability &#8211; When an item becomes a part of real property in the State, the following people are jointly and severally liable for any use tax due on the item:<\/p>\n<ul>\n<li>real property owner<\/li>\n<li>the lessee<\/li>\n<li>the real property contractor<\/li>\n<li>the retailer-contractor<\/li>\n<li>the subcontractor.<\/li>\n<\/ul>\n<p>As result, the Department can hold all the listed persons liable for any use tax due on items that a real property contractor purchases, installs, or applies to real property as part of a real property contract.\u201d<\/p><\/blockquote>\n<p>If your business performs construction-related services in North Carolina, please take a moment to consider this NCDOR Important Notice and develop a process to collect and retain NC FormsE-589P, \u201c<em>Affidavit of Tax Paid by Real Property Contractor<\/em>\u201d for any party working on your project.<\/p>\n<p>For question or more information, please contact your tax advisor.<\/p>\n<p><strong>About GreerWalker LLP<\/strong><\/p>\n<p>GreerWalker LLP provides tax, accounting, and advisory services focused on the needs of privately-held middle-market companies and their owners throughout the US and around the globe.<\/p>\n<p>Our affiliate GreerWalker Corporate Finance LLC offers exit planning and merger and acquisition services to provide a complete, integrated solution for middle market companies and their owners.<\/p>\n<p>Customized wealth planning for every stage of life is offered through our strategic partner, Choreo, LLC. Choreo, LLC is an investment adviser registered with the U.S. Securities and Exchange Commission (SEC). Registration as an investment adviser does not imply a certain level of skill or training of the adviser or its representatives.<\/p>\n<p>With over 135 associates, we are one of the ten largest CPA firms in our region and among the top 200 CPA firms in the United States. We have repeatedly been recognized as one of the nation&#8217;s &#8220;Best of the Best\u201d accounting firms by Inside Public Accounting based on our overall superior financial and operational performance.<\/p>\n<p><strong>About the Author<\/strong><\/p>\n<p><a href=\"https:\/\/greerwalker.com\/team_member\/jason-pritchard\/\">Jason Pritchard<\/a> is a partner in GreerWalker\u2019s Greenville, SC tax practice.\u00a0 Jason joined GreerWalker in 2017.\u00a0 Prior to joining the firm, Jason was most recently responsible for the oversight of state &amp; local tax accounting and compliance at a global top five financial institution.<\/p>\n<p>In addition, Jason spent 10+ years at a Fortune 50 retail company where he was responsible for all aspects of federal, state &amp; international taxation.\u00a0 Jason has 20+ years of experience evaluating and resolving US federal and state audit issues, the financial evaluation of proposed mergers and acquisitions and in the development and implementation of strategic business technology. Jason also works with clients to identify and implement federal, state &amp; local tax and development incentives.<\/p>\n<p>For questions and guidance about these changes, reach out to Jason at <a href=\"mailto:jason.pritchard@greerwalker.com\">jason.pritchard@greerwalker.com<\/a> or (864) 752-0084.<\/p>\n<hr style=\"margin: 0.8em 0 2.20em 0; border-top: 0px solid #fff; border-right: 0px solid #fff; border-left: 0px solid #fff; border-bottom: 1px solid #AAAAAA;\" \/>\n<p class=\"disclaimer_text\">The information contained herein is general in nature and based on authoritative guidance that is subject to change. Neither GreerWalker LLP nor GreerWalker Corporate Finance LLC (collectively, \u201cGreerWalker\u201d) guarantee the accuracy or completeness of any information and are not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. GreerWalker assumes no obligation to inform the reader of any changes in tax laws, regulations, accounting standards, or other factors that could affect information contained herein. This publication does not, and is not intended to provide legal, tax or accounting advice, and readers should consult their advisors concerning the application of tax laws or accounting guidance to their particular situation. Any tax analysis in this publication is not advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On August 5, 2024, the North Carolina Department of Revenue (NCDOR) issued an Important Notice regarding documentations requirements for general contractors doing business in the state.\u00a0 The Notice reminds general contractors that NCDOR requires NC sales tax must be paid on all materials consumed a real property construction job, and that the general contractor has [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6413,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","footnotes":""},"categories":[26,13,10],"tags":[130,131],"class_list":["post-7077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article","category-business","category-tax-alert","tag-business","tag-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NC Revenue Dept. 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