As of January 2014, North Carolina now imposes sales tax on service contracts. Service contracts are defined to include warranty agreements, maintenance agreements, repair contracts, or any other agreement in which a seller agrees to maintain or repair tangible personal property.
Services now subject to tax include laptop repair contracts. The sales tax still does not apply to repairs made on a single repair transaction, if the single repair transaction is not completed pursuant to a “service contract”.
N.C. Gen. Stat. § 105-164.4(a)(11)
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