Why do I need a Capitol Improvement Affidavit?

If your job is considered a capitol improvement under NC tax law, labor costs associated with your job are exempt from sales tax but we must have a completed affidavit for capitol improvements signed by the homeowner for our records. This law changed in January of 2017 and now all jobs that are regarded as being service, repairs or installation require sales tax be charged on labor. Capitol Improvements are exempt from this tax. The form can be downloaded here.