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  3. Is the University exempt from sales tax?

Is the University exempt from sales tax?

As a state agency, the University is exempt from North Carolina sales and use tax for qualifying purchases effective July 1, 2004.

IMPORTANT

This exemption should only be used for direct 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.
NC STATE'S SALES AND USE TAX EXEMPTION NUMBER

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.

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Updated on September 30, 2021

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