North Carolina’s Governor has signed budget bill (SB 202) into law containing several tax law changes, including a 1% increase to the state sales and use tax rate effective 1 September 2009 to 1 October 2009, and an additional increase of 0.25% effective 1 October 2009 for a total rate of 5.75%.  Also included is the “Amazon Law,” requiring the collection of sales tax on sales to in-state purchases depending on the affiliates nexus connection, as well as expanding the tax base on digital property.

Governor Haley Barbour signed House Bill 1461 into law effectively making the rental and or purchase of digital goods taxable effective 1 July 2009.

House Bill 347 that would specifically tax sales of digital property (including books, movies, and ring tones) has been approved and signed by the Governor and will go into effect July 1, 2009.