Home | State Tax Profiles | Tax Calendar | Locations | POER Connect Login | Client Connect Login

North Carolina - All Custom Software is Now
Tax Exempt

by Tom Cunningham, Atlanta, September 2013


There's good news for North Carolina companies that rely on custom computer software to do business. The General Assembly passed legislation and the governor signed it into law expanding personal property tax exemptions relating to custom software. This change will be effective for the 2014 property tax filings.


Previously, custom software was only exempt if it was developed by the taxpayer for their own use. Session Law 2013-259 makes all custom software tax exempt whether it was developed internally or by a third party.