If an employee makes a business related purchase using personal funds, will that purchase be exempt from tax? No. Purchases of taxable items by employees, which are reimbursed by NC State, are not eligible for sales and use tax exemption. Read more: University Controller’s Office, Tax Q&A Updated on December 9, 2022 Tagged: Sales tax exemptionsales tax scope Was this article helpful? Yes No Need Support?Can't find the answer you're looking for?Contact Support