North Carolina Sales And Use Tax
North Carolina continues to audit businesses for sales and use tax. If you purchase goods from out of state vendors for use in North Carolina and North Carolina sales tax is not paid, you should be paying North Carolina a use tax. Further, if you have paid sales tax to another state when you should have paid the tax to North Carolina, North Carolina could assess you the back tax and penalties resulting in the Company ultimately paying the tax twice. Sales tax rules are changing regularly. Please be sure your Company is keeping up with interpretations and rulings. See www.dor.state.nc.us for additional information. North Carolina law provides that each responsible officer (which includes "managers" of an LLC) is personally and individually liable for state sales and use taxes.