NC North Carolina

Every invoice behind this state's determined liability — ship-to, class, and taxability.

⬇ VDA worksheet ← All states

DETERMINED LIABILITY

$192 – $282

floor – combined · 4.75% / 6.98%

TAXABLE RENTAL BASE

$4,046

the driver of the liability

INVOICES

$57,367 total revenue

NON-TAXABLE / EXEMPT

$53,322

$0 offshore · $0 cert-exempt

Matrix rule:

Rental taxable

Service non-taxable

Resale taxable

research-general

General rule: services exempt unless enumerated; load testing not enumerated. Only HI/NM/SD/WV tax services by default. CPA-confirm per state.

Invoices shipped to NC

Invoice	HWI #	Customer	Date	Total	Class	Taxability	Source
24340	HWI-25-483	US Ocean	2025-09-30	$28,450	service	non-taxable (service)	manual · manual
24179	HWI-24-135	Mazzella Companies	2025-01-30	$11,688	service	non-taxable (service)	packing-list · echoes-HQ
24398	HWI-25-638	Mazzella Piedmont	2025-12-31	$7,340	service	non-taxable (service)	packing-list · echoes-HQ
24096	HWI-24-135	Mazzella Companies	2024-08-12	$5,844	service	non-taxable (service)	packing-list · echoes-HQ
24109	HWI-24-344	Eagle Creek Renewable Energy LLC	2024-09-12	$4,046	rental	TAXABLE (rental)	packing-list · echoes-HQ

Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate. Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local. Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.