Written by Andrew Coats.
Did You Know that NC State is Exempt from State Sales Tax? Yes, as a state agency, the university is exempt from North Carolina sales and use tax for qualifying purchases.
The following items are not exempt from state sales and use tax:
- Prepared food and beverage taxes levied and administered by various local governments in the state.
- Occupancy taxes levied and administered by various local governments in the state.
- Highway use taxes paid on the purchase, lease, or rent of motor vehicles.
- State sales taxes levied on electricity or local, private, or toll telecommunications services.
- Scrap tire disposal tax levied on new tires.
- White goods disposal tax levied on new white goods.
- Dry-cleaning solvent tax levied on dry-cleaning solvent purchased by a dry-cleaning facility.
- Solid waste disposal tax levied on the disposal of municipal solid waste and construction debris.
- Other state’s sales and use tax paid to those states (unless NCSU has an exemption in that state – See Controller’s Sales and Use Tax Page).
- 911 service charge levied on the sale of prepaid wireless telecommunications service.
North Carolina State University’s sales and use tax exemption number is 400021. This number is the university’s authority for purchasing items subject to sales and use tax without payment of tax to vendors.
The Finance Division’s Knowledge Base has many articles to help you address sales tax questions. For example:
- Are there sales tax exemptions for out-of-state hotels?
- How can purchases for food or supplies be exempt from sales tax?
- What can I provide to a supplier to let them know the university is exempt from sales tax?
The Knowledge Base has many more articles like these. We invite you to check out the Taxes category and review the existing body of knowledge available through this platform.
For additional assistance about taxes, the University Tax Compliance page has more in-depth resources to help you get the answers you need. University Tax Compliance is part of the university Controller’s Office and is here to help you save money and be in compliance with federal, state and university rules and regulations. Reach out to University Tax Compliance via our email address, should you need further assistance.
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