The NCDOR has published a directive clarifying what services relating to real property are subjected to sales and use tax. It addresses North Carolina General Statute § 105-164.4H. The statute says that services to real property are actually to be considered retail sales and subject to sales and use tax unless the service is subject to a tax as a real property contract, as a mixed transaction contract, or is otherwise exempt from sales and use tax. Still, it specifies that all all receipts are subject to the retail sales tax unless it's separately established otherwise by proper records. The “real property