My colleague Chris McLaughlin correctly noted in 2019 that “[s]ales taxes are, for the most part, a state government issue.”  The North Carolina Department of Revenue (“NCDOR”)—not North Carolina’s local governments—administers and collects sales and use taxes.  The North Carolina … Continued

Since 2005, the Local Government Budget and Fiscal Control Act (“LGBFCA”) has required finance officers of units of local government and public authorities in North Carolina to provide to their respective entities a “faithful performance bond with sufficient sureties in … Continued

In an unpublished decision released on November 15 (Town of Boone v. Watauga County, 2022-NCCOA-778 (Nov. 15, 2022)), the North Carolina Court of Appeals rejected the Town of Boone’s challenge to the manner in which the proceeds of local option … Continued

Sales tax rates are not uniform across North Carolina’s 100 counties.  In some counties, the combined rate of sales tax is as high as 7.5%, while in others that rate is as low as 6.75%.  Why?  “Local option” sales taxes. … Continued

Marty McFlight is a Washington D.C.-based business consultant who travels to Raleigh once per month.  In August, Marty flew from Washington to Raleigh-Durham International Airport (“RDU”) for a day-long visit to his client’s Raleigh headquarters.  For his subsequent September client … Continued

The U.S. Department of the Treasury has stated in its Interim Final Rule and Final Rule applicable to Coronavirus State and Local Fiscal Recovery Funds (“Fiscal Recovery Funds”) that, with few exceptions, the procurement standards contained in the Uniform Administrative … Continued

On August 13, 2020, the Office of Management and Budget (“OMB”) published revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. Part 200) (the “Uniform Guidance”).  Among other things, the revisions to the … Continued

COVID-19 has caused attorneys, units of government, and businesses across the country to review a common “boilerplate” provision in many contracts: the force majeure clause. For those of us who, like me, lack French fluency, force majeure means “superior force.”  … Continued

COVID-19 has arrived in North Carolina and units of local government across the state are facing tough questions as they purchase goods and services.  This post addresses some of the legal issues under North Carolina law confronting local procurement officials.