Are information services taxable in North Carolina?
No. North Carolina defines information services and excludes them from taxable digital property. The Department of Revenue says information-service receipts are not subject to sales and use tax.
| Short answer | Not taxable |
|---|---|
| Authority | G.S. 105-164.3(5), (33), (103); NCDOR SUTB 48-2 |
| Last reviewed | 2026-09-30 |
Why
G.S. 105-164.3(103) defines information service, and G.S. 105-164.3(33) excludes it from certain digital property, the category North Carolina taxes.
The department's Sales and Use Tax Bulletin 48-2 (2026 edition) states that receipts from information services are not subject to sales and use tax.
Business vs. consumer buyers
Because North Carolina does not tax this category, buyer type does not change the answer.
Where the line is
- A report or publication sold as an electronically transferred item is a taxable additional digital good. The line between service and report depends on the facts.
How AgentTax classifies information services
Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.
Run a North Carolina sale through the AgentTax engine and get the amount, the rate it used and the statute behind it. No signup needed.
Open the calculatorFrequently asked questions
- Are information services taxable in North Carolina?
- No, per SUTB 48-2. A report sold as an electronically transferred item can be a taxable digital good.
Related
- All North Carolina digital tax answers
- Is SaaS taxable in North Carolina? (full guide)
- Are digital goods taxable in North Carolina?
- Information services: every state we cover
- Are information services taxable in Arkansas?
- Are information services taxable in California?
- Are information services taxable in Connecticut?
- Are information services taxable in Florida?
- Are information services taxable in Georgia?
- Are information services taxable in Idaho?
Sources
- G.S. 105-164.3(5), (33), (103)
- NCDOR SUTB 48-2
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.