The North Carolina Department of Revenue recently issued additional guidance regarding the sales tax treatment of real property contracts and retail sales of repair, maintenance, and installation services to real property. This update includes a list that provides general guidance to assist with making a determination as to whether a transaction is a real property contract with respect to a capital improvement; subject to tax as a retail sale of RMI services or exempt from sales and use tax.
Please see the following link for more detailed information:
http://www.dornc.com/taxes/sales/impnotice031717_cmirmi.pdf