The North Carolina Department of Revenue (“NCDOR”) issued a notice explaining the repeal of the sales and use tax exemption for electricity purchased for use at certain Certified Datacenters[1]. The repeal was enacted by Session… Read More
Last month, the North Carolina Department of Revenue (“NCDOR”) provided guidance on a new tax applicable to peer-to-peer vehicle sharing providers under N.C.G.S. § 105-187.5. Effective October 1, 2026, peer-to-peer vehicle sharing providers must collect… Read More
The North Carolina Department of Revenue (“NCDOR”) issued a notice explaining how recently enacted legislation impacts North Carolina individual and corporate income tax returns. The notice addresses three primary tax changes: Domestic Research and Experimental… Read More
Estate planning is the process of setting out advance instructions to prepare for your future incapacity or death. Every estate plan is unique because every individual’s family and circumstances are unique. Married couples often consider… Read More
Intermittent leave under the Family and Medical Leave Act (FMLA) can help employers retain experienced staff and reduce the need for extended coverage or new training. At the same time, intermittent leave is difficult for… Read More
On November 12, 2025, the United States Mint announced that it will no longer produce pennies for circulation. In response, the North Carolina Department of Revenue (NCDOR) issued Sales and Use Tax Directive 26-1 to… Read More
North Carolina’s new Conservation Tax Credit is an incentive created to encourage landowners and businesses to preserve valuable natural and cultural resources across the state. If you or your business has donated or is considering… Read More
The North Carolina Department of Revenue published its 2026 Sales and Use Tax Bulletins effective January 1, 2026. The bulletins include several notable updates providing new guidance on tariffs, parking fees for accommodation rentals, boat… Read More
The Tax Cuts and Jobs Act provides for a number of tax figures to be adjusted annually to reflect cost‐of‐living adjustments based on the Consumer Price Index for the 12‐month period ending the previous August… Read More
Are you an employer or Human Resources professional looking to strengthen your recruitment and retention strategies? Employee benefits increasingly play a critical role in attracting and retaining valuable employees in a competitive job market. Employers… Read More