NC Sales Tax Rules Summary: Repair, Maintenance & Installation (RMI) Services and Real Property Contracts as reported by Johnson Price Sprinkle (JPS), a CPA business accounting firm with offices in Asheville, Boone and Marion, NC. Effective January 1, 2017, generally all RMI services and service contracts will be taxable unless specifically exempted. Many RMI services were taxable starting March 1, 2016, but the following reflects significant changes effective January 1, 2017. The following is merely an overview of the applicable rules – the Statutes as well as multiple directives issued by NCDOR should be read carefully in applying these rules. It is simplest to express what is not taxable under the new laws than it is to express what is taxable. Following is a list of services specifically exempted from sales tax: Service contracts on the above exempt services are also exempt. Some of the examples given of taxable services include services performed on vehicles and small engines, computer installation and repair, installation of an appliance, knife sharpening, equipment repair or calibration, cleaning of office machines, reupholstering furniture, shoe polishing, jewelry cleaning, troubleshooting prewritten computer software and re‐gripping of golf clubs and tennis rackets.
Note there are special rules for taxability involving real property as well as tangible personal property that is installed on real property. Additional considerations apply to determine if real property services should be taxed. These changes in the law will result in many real property contract services being taxable and the creation of many new tax collectors in the contractor community. If real property services are performed under a real property contract, they are not taxable RMI services – i.e. the consumer of the services is not charged sales tax. Instead, the contractor is taxed as the consumer of goods purchased for completion of the work. A real property contract involves “construction”, reconstruction, or remodeling with respect to a “capital improvement” (specifically defined) to real property. An “Affidavit of Capital Improvement” (Form E‐589CI) must generally be issued to the contactor to document qualification as a capital improvement. This requirement will present significant complexity in some situations.
Real property services that do not meet the criteria to be considered a “capital improvement” are considered RMI services or service contracts and are generally subject to tax. Note that home warranties are considered taxable service contracts. Real Property Services Presumed To Be Taxable As RMI Services Services Taxed As Real Property Contracts Also, security and similar monitoring services for real property are not considered RMI services and are thus not taxable as such. Special rules exist for consideration of improvements made for or by a lessee or tenant, as well as for mixed transaction contracts (contracts that include real property contract and RMI services). For printer-friendly version, click Contact JPS to determine how you and your business can best navigate changing tax regulations.I love HomeAdvisor because they get rid of the hassle of calling different contractors and finding which one is available. They give you the option of getting professionals to quote you online which is convenient as well as scheduling the work/estimate online.
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