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Sales and Use Tax Administration

Project Scope: This evaluation will examine the Department of Revenue’s processes for administering and collecting sales and use taxes and determine the cost of administering sales and use taxes, to include the unit cost for each of the associated processes. In addition, the project will identify improvements for the efficiency and effectiveness of each process associated with the administration of this tax type and examine compliance.

Project Mandate: 2019–20 Work Plan

Agency or Agencies Under Review: Department of Revenue

Project Lead: Jim Horne

Status Report for Week Ending January 22, 2021:

  • Writing the report
  • Drafting report exhibits
  • Awaiting additional agency data
  • Doc-citing the report
Program Evaluation Division, North Carolina General Assembly
Legislative Office Building, Suite 100
300 North Salisbury Street , Raleigh, NC 27603-5925