Those reading the headline may anticipate a political commentary, but we will leave that for those invested in politics. For our business clients, the new guidelines issued by the North Carolina Department of Revenue (NCDOR) have immediate impact for businesses and for consumers. The main focus of the changes related to the construction industry is the need to be able to distinguish between a “capital improvement” and a “repair or installation”. More importantly for most, individuals and businesses which perform repair, maintenance or installation services on real property (residential or commercial) need to communicate with the Department of Revenue and make certain you are collecting and paying the requisite taxes. The two links below connect you to directives issued by NCDOR which provide detailed guidance and website and telephone links for those needing to register with NCDOR or having additional questions.