Interesting Reads and Other Helpful Resources for Government and Public Sector Attorneys

We’d like to highlight the University of North Carolina School of Government Survey. For those unfamiliar, the School of Government provides a wealth of information and resources for attorneys in our section. The survey should only take a few minutes and closes Friday, November 22, 2019.

“Electronic Records Day 2019: Social Media as a Public Record.” Mark Holland / October 10, 2019, Resources, State Archives of North Carolina. From the Article: “This year the Archives is focusing on social media.  Just like records in any other format, if social media posts (on Facebook, Instagram, Twitter, etc.) are created during the transaction of public business by state, local, or university governments, then they are considered to be public records by law.”

“Sales Tax 101 for Local Governments.” Chris McLaughlin / October 31, 2019, UNC School of Government. From the Article: “The one sales tax issue on which I frequently get questions from local governments concerns their liability to pay or charge sales taxes on their own purchases and sales.  The N.C. Department of Revenue (the “DOR”) recently released updated guidance on this issue, along with many others, in its Sales and Use Tax Bulletin (June 2019)(the “SUTB”). This blog summarizes what local governments need to know about the SUTB and about sales taxes in general.”

“Chapter 160D and Other Zoning Legislation.” Adam Lovelady / September 19, 2019, UNC School of Government. From the Article: “The General Assembly has enacted significant legislation affecting planning and development regulations in North Carolina. A newly released legislative bulletin summarizes the changes already enacted. The most significant land use legislation is the adoption of Chapter 160D, a new chapter of the General Statutes that consolidates the prior city- and county-enabling authority and implements a range of consensus clarifications and reforms. These changes will require updates to all local government development regulations by 2021.”