Beginning in March 2016, North Carolina sales and use tax will be assessed on most charges for repair, installation and maintenance services ("RIM services").
The North Carolina Department of Revenue has issued several Directives to attempt to explain how the new RIM services rules are to apply. Unfortunately, some of the language in these Directives has simply added to the confusion.
Background.
Since January 2014, sales of "service contracts" have been subject to North Carolina sale ...
Read More
Construction
February 17, 2016
North Carolina’s New Sales Tax on Repair, Installation and Maintenance Charges
December 18, 2015
2015 North Carolina Environmental Legislation
NC House Bill 765, or the Regulatory Reform Act, was enacted On October 22, 2015. The bill includes changes to risk-based remediation of contaminated sites and the definition of prospective developers for brownfields purposes, among other things. This year also saw the elimination of the non-commercial leaking underground storage tank fund.
Risk Based Remediation
The General Assembly provided this summary of the risk based remediation provisions:
Generally, cleanup of environmental cont ...
Read More
July 23, 2014
North Carolina’s Business Court Enjoins Lien Filing Service Company
You may or may not have heard of Lienguard, Inc., a company that advertises that it files commercial mechanics liens, notices, public and federal bond claims as well as municipal liens throughout the United States. Lienguard was charging a flat fee of $495 for the preparation and filing of a mechanics lien in North Carolina.
The North Carolina State Bar took issue with Lienguard's conduct and brought a suit alleging that Lienguard's conduct constituted the unauthorized practice of law. Last m ...
Read More
June 4, 2014
EPA Promulgates Final AAI Rule Adopting 2013 ASTM Phase I Standard
The Environmental Protection Agency has promulgated a final rule updating its all appropriate inquiry (“AAI”) regulations to include the latest version of ASTM International’s voluntary standard for conducting a Phase I environmental site assessment.
The rule, which took effect on publication on December 30, 2013, means parties can use the 2013 ASTM standard (E1527-13) for Phase I site assessments for potential environmental contamination and liability to satisfy AAI requirements for ce ...
Read More
April 1, 2013
Contractors, Subcontractors, and Suppliers Beware: Change Your Practices and Procedures or Risk Losing or Subordinating Your Lien Rights
Effective today, April 1, 2013, there are significant changes to the laws governing Mechanic’s Liens under Chapter 44A because of the implementation of North Carolina General Assembly Session Law 2012-158[1]. This new law creates the Mechanic’s Lien Agent, which if not properly notified, may impacts the rights of contractors, subcontractors, and suppliers (“Materialmen”) in North Carolina’s construction industry. Generally, this statute is intended to prevent “hidden liens” fro ...
Read More
February 25, 2010
Construction Law – Securing or Defending Payment Claims
Construction Law - Securing or Defending Payment Claims (PDF)
December 3, 2002
Construction Law – Damage Calculations
Construction Law - Damage Calculations (PDF)