The NCDOR has published its proposed administrative rules regarding market-based sourcing in the NC Register, as directed in S.L. 2016-94. In addition to the rules, the DOR has also provided examples. The rules and examples can be found here.
The agency also announced a public hearing to be held at its Raleigh headquarters on October 31, 2016. The hearing allows members of the public to comment on the proposed rules.