It depends on the transaction. In North Carolina, charges such as delivery, installation, and certain tariff-related costs may be included in the taxable sales price, depending on what is being sold and how the charge is applied.
This is especially important for retailers that sell and install products such as appliances, flooring, or window treatments, as well as businesses that pass import-related costs on to customers.
We help retailers determine how these charges should be treated and make sure their POS systems, accounting records, and sales tax reporting are set up consistently.