• Married filing jointly - income $100,000-$250,000 - 2% increase (for example, if a couple's income tax liability is $7,000, it will now be $7,140); income over $250,000 - 3% increase (for example, if a couple's tax liability is $17,500, it will now be $18,025)
• Head of household - income $80,000-$200,000 - 2% increase; income over $200,000 - 3% increas
• Single - income $60,000-$150,000 - 2% increase; income over $150,000 - 3% increase
• Married filing separately - $50,000-$125,000 - 2% increase; income over $125,000 - 3% increase

3.      Effective for tax years beginning on or after January 1, 2009, for determining state taxable income, taxpayers must add back the amount of the real property tax deduction taken on their federal schedule A and the amount of the taxpayer's deduction for motor vehicle sales taxes taken on their federal schedule A.
 
4.      The state sales and use tax rate is increased to 5.5% (currently 4.5%) applicable to sales made on or after September 1, 2009 and before October 1, 2009.  The rate then increases to 5.75% effective October 1, 2009 (the rate is currently scheduled to increase to 4.75% on October 1). The rate increase expires July 1, 2011.  For Guilford County this means the total sales and use tax will be 7.75% for the month of September then increase to 8% on October 1st.
 
5.      Sales tax now applies to online purchases if the on-line retailer is a North Carolina business, has physical offices in the state, or is accessed via link from a web site that is the property of a North Carolina business or North Carolina resident. 
 
6.      Effective January 1, 2010, sales and use tax will apply to digital property, such as an audio work (including ring tones), an audiovisual work, book, magazine, newspaper, newsletter, report or other publication; photograph or greeting card (E-card), that is delivered or accessed electronically, is not considered tangible personal property, and would be taxable if sold in a tangible medium.
 
7.      "Sin Taxes" increase as follows:

• Tax on a pack of cigarettes increases 10¢.
• Tax on other tobacco products increases 2.8%.
• Tax on beer increases by 8.533¢ per gallon which equates to about a 5¢ increase on a six pack.
• Tax on wine increases by 5.34¢ per liter which equates to about a 4¢ increase on a regular size bottle.
• Tax on liquor increases 5%.

8.      Other miscellaneous fee increases:

• Copies of vital records (like birth certificates) increases to $24.
• Fees for filing civil law suits increase including a $1,000 fee for filing a complex business law suit.
• The fee for a marriage license increases to $60.
• The cost of recording a deed increases by $5 and the cost of recording a deed of trust increases by $4.

To see the complete version of the bill click on the SL2009-451 version of the bill in the bill text box at the following link: http://www.ncga.state.nc.us/gascripts/BillLookUp/BillLookUp.pl?Session=2009&BillID=s202&submitButton=Go.